县乡财政解困:财力与事权的对等

How to Solve the Local Financial Predicament:Keeping the Balance of Financial Revenue and Local Expenditure

我国近年来县乡财政困难的现象已是不争的事实,国家政策调整所引发的财力与事权不对等是造成县乡财政困难的根源。要想为县乡财政解困,增强县乡财源建设、变"分税收"为"分税种"以及有效化解县乡隐性债务是必须解决的三大问题。

The Chinese financial problem of local counties and townships appears in recent years.This study believes that the contradictions between financial revenue and local expenditure by policy adjustment is the mean cause.There are three methods to solve the fiscal predicament and increase the financial revenue.The first one is to protect financial resources.The second is to change ＂sub-tax＂ as ＂sub-taxes＂.The third is to effectively resolve the implicit debt.