县级财政,是我国五级财政中最基层的两级财政之一,是国家财政极为重要的有机组成部分。县级财政建设,直接关系到基层政权的建设、地方经济的发展和社会的稳定。因此理清和调整好县乡财政关系和省(市)县财政关系尤其在它们事权、财权划分方面对保障县级政府行使其基层政权的职能、提供本辖区内公共产品和服务起着举足轻重的作用。 County-level finance is one of the two levels of finance at the grassroots level in China’s fifth-level finance and an extremely important organic component of the state’s finance. County-level financial construction is directly related to the building of grass-roots political power, the development of local economy and social stability. Therefore, to clarify and adjust the financial relations between counties and townships and the fiscal relations in provincial (city) counties plays an important role in ensuring the functions of county governments in exercising their grassroots power, especially in providing them with public goods and services in their jurisdictions effect.