我国县级财政实力及信用风险研究

Study on County-level Fiscal Strength and Credit Risk in China

通过比较我国各地区县级财政实力,发现地区间县级财力差异较大,东部最强,中、西部财政实力最弱;各个地区内部县级财力两极分化明显,特别是西部和东部,县级财力高低极端分化程度较高;东部地区县级财政自给率较高,而中部、西部和东北地区县级财政自给率较低,对上级转移支付依赖性大;东部和西部县级财政土地出让收入在县级财政中的地位更重要;部分县级财政债务率较高,已接近警戒上限,债务风险较大,需要加强防范。

A comparison of county-level fiscal strength in various regions of China is made,finding that difference is large with the eastern and western fiscal strength in the strongest and weakest; the polarization of the county-level fiscal strength within various regions is obvious,a higher rate of self-sufficiency of county-level finance in eastern region,while that in the central,the western and northeast parts of China is low with greater dependence on the transfer payment of higher departments; the position of land transfer income in the county-level finance in eastern and western China is more important; the debt rate of some county-level finances is higher,close to the warning limit,resulting in a greater debt risk,and risk prevention should be strengthened.