摘要
随着农村税费改革的全面推行,农业税的停止征收,教师工资上划县管,县、乡机构改革的逐步到位,我省乡镇财政职能、财政收支范围及规模都已发生了较大变化。原有的乡镇财政体制已经不能适应新的形势。收支矛盾突出、基层财政运行较为困难已成为乡镇当前较为普遍的问题。因此,继续深化财政改革、及时调整乡镇财政体制是各级财政与时俱进的必然选择。
With the complete implementation of the rural tax - fee reform, the agriculture tax is free, and the teachers there get their payment from the county government. In Guizhou province there, is a great change in rural financial function, public finance receipt and expenditure scope and scales. The old system cannot adapt the new situation. Therefore, it is inevitable to deepen financial reform and adjust the rural financial system in time.
出处
《贵州师范大学学报(社会科学版)》
2006年第3期80-84,共5页
Journal of Guizhou Normal University(Social Sciences)
关键词
乡镇财政
管理体制
改革思路
rural public finance
system of management
thinking over reform