中国县乡财政困境分析与对策研究

On Analysis and Countermeasures of China's County-village Fiscal Dilemma

改革开放以来,中央与地方的财政实施了三轮财政承包体制,具有明显的分权化特征。在九十年代初期,分权化改革的弊端表现得较为明显,催生出了分税制改革,重新整合了基层财政收入。但是,在外部竞争和生产相对过剩的压力下,原体制空间内农业的创收功能越来越降低,农村人口收入增长也明显降低,处于低谷的县域经济使得基层财源捉襟见肘、财政入不敷出,“三农”问题日益尖锐并以此为背景凸现县乡财政运行困难。这突出表现为基层财政收入重心外移,由此引发了县乡财政公共支出的“甩包袱”行为。县乡财政解困需要制度创新,这包括财权与事权的统一、预算管理制度改革、转移支付制度改革和基层财政债务的有效治理。

Since the reform policy, the central-local finance carry out insurance system, which has the characteristic of decentralization. In the early nineties in the 20th century, the reform of decentralization has its obvious defects, which resulted in the reform of tax seperated system, reorganizing the base-root fianacial revenue. However, under the stress of outside competition and the over-productivity, the increase of the income of population in rural areas becomes obviously less and less, the counties＇s fiscal revenue cannot meet the need of their public expenditures, and the problem of ＂argriculture , villages and farmers＂ turns to be sharpened. All these dilemma need the innovation of the system, including the uniform of fiscal revenue and expenditure, the reform of budget management, transformed payment system reform and the efficient solution to local fiscal debets.