健全乡镇财政管理体制 提升基层财政治理能力

Study on Adjusting the Financial Management System of Towns and Improving Its Public Finance Governance Capability

党的十九届四中全会《决定》指出,要按照权责一致原则,规范地方分级管理体制;优化政府间事权和财权划分,建立权责清晰、财力协调、区域均衡的财政关系,形成稳定的各级政府事权、支出责任和财力相适应的制度。乡镇财政是贯彻落实上级财政政策的坚强"前哨",是确保基层政权运转的坚实"后盾",财政体制关乎经济社会发展全局。本文以湖北省宜昌市夷陵区为例,分析了乡镇财政管理体制存在的难点,梳理了优化乡镇财政管理体制的举措,提出了构建推动经济高质量发展的财政体制、激发乡镇财政活力、完善基层财政治理的建议。

The forth general meeting of 19 th Central Committee of the Communist Party of China decided the following, based on the consistency of responsibility and duty to regulate local delegating management system,optimize the delegation of duties and public finance power among different government levels. These reforms will help to set up a clear power-duty, coordinated public power and balanced regional system. Township public finance is the solid front to implement public finance polices issued by its senior governments, a profound basis to ensure the smooth operation of local political power. Public finance system will affect the whole development of economy and society. The article takes Yiling district of Yichung city from Hubei Province as an example, analyzes the difficulties of township public finance management, sort out the measures to optimize its system, present the suggestions to set up a public system to promote high quality economic development, encourage its energy and improve local public finance management.