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县(市)财政(以下统称县级财政)是国家财政的基础。县级财政担负着重要的财政职能,不仅大量财政支出是通过这级财政安排和实现的,而且全国的地方财政收入有40%以上是由县级财政组织起来的。因此,加强县级财政建设,壮大县级财政实力,是本级财政的迫切需
County (city) finance (hereinafter collectively referred to as county finance) is the foundation of state finance. County-level finance shoulders the important fiscal function. Not only the large amount of fiscal expenditure is achieved through this level of financial arrangement, but more than 40% of the local fiscal revenue in the country is organized by county-level finance. Therefore, to strengthen the county-level financial construction and strengthen the county-level financial strength is an urgent need for this level of finance