西部乡镇财政收支矛盾研究——以乡镇债务的成因及化解为视角

On Financial Contradictions Between Revenue and Expenditure in Townships of Western China——From the Perspective of Origin and Dissolve of Township Debt

西部地区一些乡镇财政收支矛盾尖锐,负债问题严重,阻碍了地方经济和社会的全面发展。西部地区乡镇负债成因复杂,主要原因有:乡镇财政收入的源头先天不足;农业税费改革使乡镇财政的增收空间缩小;各种刚性支出超越乡镇财政的实际负担能力且有不断增加的趋势;非正常超额支出及不合理考评机制严重影响了乡镇财政收支平衡;乡镇事权与财权不对等状况严重以及乡镇体制内存在的问题等。这些因素错综复杂地交织在一起,加大了化解债务的难度。从可操作性或现实性的角度而言,可从规范乡镇公共财政体制、完善制度、强化管理、杜绝债务的累增以及在借鉴先进经验的基础上并提出本地区化债的合理措施等方面入手逐步深入进行化解。

The financial contradictions between revenue and expenditure in townships of Western China are very acute and the problems of debt are very serious, which hinder the all-round development of local economy and society. The origin of debt is very complex. The revenue source of Western townships is congenitally deficient and the agricultural tax reform make finance revenue space shrink, a variety of rigid expenditures beyond the township finance affordability have a rising trend, abnormal over-spending and unreasonable evaluation mechanism have seriously affected the township financial balance, the unequal condition of township rights and financial power is very severe, and problems in the system of township are the main causes of township debt. These complicated factors mingled with each other increase the difficulty in dissolving debt. From the perspective of maneuverability and reality, to standardize the public financial system of township, to perfect system and strengthen management, to eliminate the accretion of debt and to propound local countermeasures of debt on the basis of advanced experiences are reasonable measures to dissolve debt in townships of Western China.