县乡财政风险及其防范机制研究——以欠发达地区为重点的考察

A research on county and township's fiscal risk and the mechanism taking precautions against it

当前在我国大多数地区 ,特别是欠发达地区 ,县乡财政风险问题较重且有日趋加重之势 ,产生了严重的负面影响。本文分别从县乡财政收入的来源、增支减收政策、现行财政体制和行政体制、县乡政府的债务风险管理体制等方面 ,探讨了县乡财政风险的成因。进而从重视风险防范、加快政府职能转变、调整政府间财力分配关系、强化中央和省级政府在财政支农和农村义务教育方面的投入责任、加快完善转移支付制度、加快预算管理制度和财政收支制度的改革、促进行政体制的改革和政府级次的调整等方面 。

Present problems of county and township's fiscal risk become more and more critical, which produce serious unfavorable influence. Causes that form county or township's fiscal risk be studied in respects such as the resource of county and township's fiscal revenue, policies leading to fiscal revenue decrease or expenditure increase, the present fiscal system and administrative system, the present system on debt and risk management. Furthermore, train of thoughts on countermeasure are produced as fellows: attaching importance to guard on county and township's fiscal risk, adjusting distribution relationship on financial capacity, strengthening responsibility of the central authority and the class of province government to increase input on supporting agriculture and rural obligation education, accelerating perfection of transform payment, speeding up reform on system of fiscal budget management and fiscal revenue-expenditure, stimulating reform of administrative management system and adjustment on government class