论财政合理分权在县乡财政解困中的作用

The Discussion of the Function in Rational Fiscal Decentralization to Solve the County or Village-town Fiscal Difficulties

我国现阶段的县乡财政困难问题,究其根源在于财政分权不合理的制度安排,而县乡财政解困的根本途径也必然是寻求各级政府间的合理分权。县乡财政的解困具有非常重要的意义:不仅仅关系到公共财政体系的建立,财政职能的实现,还牵涉到农村税费改革、政府机构改革等一系列改革的成败。

The main reason of the problem of the county or village-town fiscal difficulties at present in China is the irrational system arrangement of fiscal decentralization , the essential way to extricate from the county or village-town fiscal difficulties is to aim at rational fiscal decentralization among various levels of governments. It has important meanings to extricate fi＇om the county or village-town fiscal difficulties： not merely concerning the setting-up of the public financial system, the realization of financial function, still involving such success or failure of a series of reforms as the rural reform of taxes and charges, reform in government organization ,etc..