摘要
地方政府是一国政府体系中极为重要的组成部分,地方政府职能作用的合理化和地方财政的有效运行是衡量一国整体财政运行质量的重要指标。随着中国经济体制改革和现代化建设的推进,地方财政尤其是县乡财政的困境问题日益凸现,成为中国市场经济条件下建立健全公共财政框架的一个桎梏。通过从中国地方财政困境的现状入手,着重分析了这种困境形成的多方面原因,并进而提出化解困境的几点对策建议。
Local government is the important component of governmental system. To realize the local governmental function＇ s rationalization and local financial operation effectively is the important guide line of financial quality. With our reform of economic system, local financial , especially the country-level financial plight arise dramatically. This paper just starts the analysis with the plight in the local financial, points out the cause of this phght, and brings forward the countermeasure.
出处
《云南财贸学院学报》
2005年第5期44-49,共6页
Journal of Yunnan Finance and Trade Institute
