三地县级财政困难的实证比较分析

The Demonstration Analysis on the Comparison among Three District Counties' Public Finance

分税制改革后,基层财政持续紧张,出现了大量的收支缺口和赤字,制约地方经济发展。在对三省三县进行实地调研之后,作者分析了县级财政困难的深层次原因。

After the split tax and charge system was established, lasting difficulties come forth to the county public finance, for instance, large gap between revenues and expenditures and deficits which severely restricted the development of an area＇ s economical conditions. The authors have finished a research about three counties in three different provinces in china as a base of study for the reality of difficulties of county area＇ s public finance. After analyzing the evidences and statistics collected, this paper puts forward some deep causes.