作为政府运转的中枢,县域财政的状况不仅是县域能否良好治理的关键,对经济社会的发展全局也具有重要影响。近年经济增长放缓,各地财政收入普遍告别高增长时代,相当部分地方的县域财政陷入困境。本文欲通过梳理近期湖南县域国库收支数据,反映当下县域财政收支主要特点,并捕捉基层财政运转中存在的一些突出问题。 As the central government, the status of county finance is not only the key to good governance in the county, but also has an important impact on the overall economic and social development. In recent years, the economic growth has slowed down. Financial revenue in various places generally bid farewell to the era of high growth. The financial affairs of counties in a considerable part of the country was in trouble. This paper attempts to sort out the recent receipts and payments of the county treasury in Hunan Province, reflecting the current main features of county revenue and expenditure and capturing some prominent problems in the operation of grass-roots treasury.