摘要
近年来,我国县级财政能力弱化,县级财政困难重重,已经成为影响经济发展和社会稳定的重大问题。造成我国县级财政困难的制度性原因,在于长期以来我国城乡分治的格局以及经济分权和政治集权的矛盾而造成的分税制体制不完善。因此,如果要走出县级财政的困境,应该从体制上下功夫,为此,作者提出了相关的对策。
In recent years, weakening fiscal capacity and difficulty at the county level has become the major issues which impact on economic development and social stability. The institutional reasons of fiscal difficulties at the county level is that our country is long divided into the pattern of urban and rural areas, and the imperfect of the TDS caused by contradictions in economic decentralization and political centralization. If we want to get out of fiscal difficulties at the county level, efforts should be on the system, therefore the author put forward the relevant suggestions.
出处
《甘肃行政学院学报》
2009年第2期59-65,共7页
Journal of Gansu Administration Institute
基金
上海财经大学211第3期项目的支持
关键词
县级财政
困境
出路
分税制
经济分权与政治集权
County-level Public Finance
Plight
Outlet
The Tax Distribution System （The TDS）
Economic Decentralization and Political Centralization
