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自2003年起,我国为了加强乡镇的财政管理,规范乡镇的收支行为,防范乡镇债务风险,各地都陆续开展了“乡财县管”财政管理模式的改革。“乡财县管”财政管理模式的实施,对基层政权正常运转,促进社会事业与经济健康发展方面起到了一定的积极作用。不过,“乡财县管”财政管理模式经过几年的运行,在运行中也暴露出一些较为突出的问题,需要得到高度重视,必须加强研究逐步加以完善。本文主要针对目前“乡财县管”运行当中存在的问题进行了讨论,并提出了一些完善的措施。
Since 2003, in order to strengthen the fiscal management of villages and towns, standardize the revenues and expenditures of villages and towns and prevent the debt risks of villages and towns, our country has successively carried out the reform of the financial management mode of “townships and counties”. The implementation of the “financial system of township and county administration” has played a certain positive role in the normal operation of the grass-roots political power and the promotion of social undertakings and the healthy development of economy. However, after several years of operation, the financial management mode of “Rural Finance and County Administration” has also exposed some prominent problems in its operation and needs to be given high priority. Research must be strengthened gradually. This article mainly discusses the existing problems in the operation of “Rural Finance County”, and puts forward some perfect measures.