在对县级财政运行状况的审计中,财政供养系数即财政供养人口占总人口的比例,通常是我们最为关注的基本指标之一。可财政供养系数能说明什么,应该说明什么,恐怕许多人并不明白,也没想过要去弄明白。 从审计的初衷看,采集财政供养系数指标,无非是看看吃“皇粮”队伍的大小和纳税人负担的轻重。但如果仅仅停留于这个层面,列出这个指标实在是无关痛痒,甚至是多此一举。因为现实已经告诉我们,我国各地特别是经济落后地区财政供养系数居高不下。财 In the auditing of county-level fiscal operations, the ratio of financial support to the total population of financial support is usually one of the basic indicators that we are most concerned about. What can be explained by the financial support factor? I am afraid many people do not understand it and have never thought of it yet. From the original intention of the audit, the collection of financial support factor index is nothing more than to look at the size of the “royal grain” team and the tax burden on taxpayers. However, if you just stay at this level, it is irrelevant to list this indicator, or even more. Because reality has told us that the financial support factor of various parts of our country, especially in economically backward regions, remains high. fiscal