摘要
对济宁地区县乡财政的现状作了分析,指出,税费改革是县乡财政困难的导火索、县域经济发展滞后是县乡财政困难的根本原因、转移支付制度的缺陷是县乡财政困难的重要原因、事权与财权不对应是县乡财政困难的直接原因。必须大力发展县域经济、完善转移支付制度、精简机构、清理核实乡镇债权债务、制止新增不良债务,才能有效化解县乡债务风险。
This paper firstly analyzes the present state of the counties＇ and townships＇ finance in Ji- ning area, Then points out, reform on taxes and fees is the blasting fuse of the problems of the counties＇ and townships＇ finance, backward county economy is the basic reason, the flaw of the transfer payments is the important reason, and the imbalance between powers of office and right of property is the direct reason. We must devote major efforts to developing county economy, improve and perfect the transfer payments, simplify the administrative structure, check up creditor＇ s rights and debt of villages＇ and towns＇, and restrain the increase of unhealthy debt to settle the problems of the coun- ties＇ and townships＇ debt risk effectively.
出处
《山东工商学院学报》
2007年第3期47-53,共7页
Journal of Shandong Technology and Business University
关键词
县乡财政
税费改革
县域经济
counties＇ and townships＇ finance
reform on taxes and fees
county economy
