关于我国基层财政困难问题的理论探讨及实证分析

A Research on Difficulties of Basic Unit Fiscal of China

基层财政困难问题已经成为受到广泛重视的一个重大问题。衡量基层财政是否困难的基本标准是基层财政财政资金使用的边际效率是否与上级财政资金使用的边际效率相等,其量化指标是基层财政资金的满足率、基层财政资金的满足层次和财政恩格尔系数的大小。要切实采取加大转移支付等措施,解决基层财政的过高负债率问题、基层财政的运转困难问题,才能有效解决我国基层财政困难问题。

The questions of basic unit finance difficulty have already become a major issue, which received widely care taken. The primary standard, for weighting whether the basic unit finance is in difficulty, is whether the marginal efficiency of the basic unit finance fund using is equal to that of the higher authority finance fund using. Its quantifying indicator is the rate of basic unit finance fund satisfied, the level of basic unit finance fund satisfied and the size of financial Engel coefficient. It should practically adopt such measures as increasing transfer payment and so on to solve the problem caused by the high ratio of basic unit finance debt and its operation difficulty; therefore, our country basic unit finance difficult question could be resolved effectively.