济宁市“乡财县管”改革实践与思考

Reforms and Refections on the County Management of Township Budget of Jining City

"乡财县管"改革是继农村税费改革之后,对乡镇财政管理的又一次制度创新。济宁市从2005年开始推行"乡财县管"改革,取得了明显成效,真正实现了"四个管住,一个提高",即管住了乡镇乱收费、乱花钱、乱进人、乱举债,提高了乡镇财政管理水平。但在改革过程中遇到了管理制度不健全、综合配套改革滞后、乡镇债务难化解等问题。为此,本文尝试从扩大"乡财县管"改革范围、推进综合配套改革、加强债务管理、建立激励约束机制等方面继续深化改革。

The county management of township budget is a breakthrough for the township financial management after the rural tax reforms and charges.From 2005,Jining city began to carry out this policy and has made much improvement in the township financial management,for example,stopping effectively arbitrary charges,expenditure,employment,and the debt and meanwhile improving the township financial management.However,in the process of reforming,there appear some problems such as unsound management system,slow supporting measures,difficult solution of the debts in the townships and so on.Based on these problems,the paper intends to further the reforms in the management of township budget by offering the measures such as enlarging the range of the county management of township budget,advancing the supporting measures,strengthening the management of the debt,establishing the mechanism of motivation and restriction,ect.