国民经济恢复时期基层财政状况分析——以西南地区典型乡镇为例

Analysis of Fiscal Situation at the Town Level in Southwest during National Economy Recovery Period

国民经济恢复时期基层的乡级财政还不是一级完备的财政。各地乡级财政存在不少问题:收支不平衡、行政事业经费开支比例过大、任意摊派,从而影响了乡级政权工作的开展。其中的经验教训对目前的乡村政权建设以及财政体制改革仍有一定的启示。

During the recovery time of national economy,the public finance at the town level was not well-provided.There were considerable problems of public finance at the town level in various regions,such as the imbalance of revenue and expenditure,the over-proportion of administration expense,and the arbitrary apportion.Thereby,it was hard for the township regime to launch the work.The lessons enlightened the construction present village government and financial system reform.