摘要
在分税制体制及其相关因素的作用下,我国处于基层的县乡两级财政的运行质量每况愈下,已经积聚并隐含了巨大的风险。风险防范与化解的治本之策在于加快发展地方经济,改善经济运行环境;明确划分政府事权,重新界定各级财政职责;完善县乡财政体制;建立财政风险基金与风险预警制度。
Under the tax - divided system, the running quality of finance in counties and towns is getting worse with a big accumulated risk. To prevent and solve this risk, we should s the local economy, improve the economic enviomment, clearly divide the affairs and powers of the government, re - delimit the financial duties of governments in different levels, perfect the financial system of counties and towns and establish a risk fund and an alarm system of risks.
出处
《辽东学院学报（社会科学版）》
2005年第6期77-80,共4页
Journal of Liaodong University：Social Science Edition
基金
辽宁省教育厅高等学校科学研究项目"地方财政体制改革与基层财政困境的治理"的成果之一。项目编号:202324503
关键词
县乡财政
运行风险
财政职责
Finance in counties and towns
running risk
financial duties
