县乡级财政收支现状及对策  

Corresponding Measures to the Present State of the Fiscal Revenue & Expenditure of County and Township Finance

作　　者：魏青[1] 

机构地区：[1]安阳市审计局,河南安阳455000

出　　处：《吉林商业高等专科学校学报》2005年第2期50-51,共2页Journal of Jilin Commercial College

摘　　要：县、乡财政是最基层的政府财政管理机构。受目前我国现行的分税制财政管理体制及企业经济效益不佳等因素的影响,县乡财政已经到了举步维难的境地。本文旨在揭示县、乡财政现状,以引起对解决县乡财政困难现状的重视。County and township finance, the most grassroots managerial organ of our government, has developed into a plight ---- even hardly moving forward a step under the influence of the present fiscal managerial system of tax distribution and the unfavorable economic efficiency of enterprises. The thesis has expounded the present state of county and township finance in order to attach great attention to dealing with the fiscal difficulty in counties and towns.

关 键 词：县乡镇财政 财政体制 

分 类 号：F239.6[经济管理—会计学]