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改革开放三十多年,我国经济发展脚步逐渐加快,企业发展和社会经济建设都取得了显著的成绩。但是,基层财政管理没有进行积极地改革,在经济快速发展的社会,开始凸显出严重的问题。现行基层财政管理体制不能适应时代的发展,这是基层财政管理陷入困境的主要原因。无论是国家还是地方,基层财政管理都关系到国家经济发展大计,本文将从我国基层财政管理的现状进行研究,同时提出基层财政管理发展的建议。
In the thirty years of reform and opening up, China’s economy has gradually accelerated its pace of development, and both its business development and social and economic construction have made remarkable achievements. However, grassroots fiscal management has not been actively reformed, and serious problems have begun to emerge in a rapidly-developing economy. The current grass-roots financial management system can not adapt to the development of the times, which is the primary cause of the grass-roots financial management in trouble. Whether national or local, grassroots financial management are related to the national economic development plan, this paper will study the current situation of grassroots financial management in our country, and at the same time put forward suggestions for the development of grassroots financial management.