摘要
在地方财政收入总量不断增长的情况下,地方财政的结构性矛盾也日益显现出来,西部财力与东部差距拉大,县乡财政困难十分突出。西部县乡财政困难不仅影响西部大开发战略的推进,而且也将制约国民经济发展水平的进一步提升,不利于全面建设小康社会。本文通过对陕西、甘肃两省县乡财政困情况的分析,探究了西部县乡财政困难产生的原因,试图探寻化解县乡财政困难,促进西部财政振兴的路径。
Economic strength lay a growing financial base. In total local revenue growth will not prejudge the case, the local financial structural contradictions increasingly apparent gap between eastern and western financial, county financial constraints was very conspicuous. Financial difficulties not only affect the western counties, the western development strategy success, but will also further enhance the level of restricting the develop- ment of the national economy, is not conducive to building community. The combination of Shaanxi, and Gansu provinces concrete facts through the western counties of the causes of financial difficulties analysis, and to make corresponding responses, county and township financial difficulties trying to find resolve to promote the revitalization of the financial path.
出处
《西安财经学院学报》
2006年第4期30-33,共4页
Journal of Xi’an University of Finance & Economics
关键词
西部县乡财政
分税制
财政转移支付
县乡债务
county township finance
system of tax distribution
financial transfer payment
county township debt