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出 处:《安徽大学学报(哲学社会科学版)》2007年第4期138-143,共6页Journal of Anhui University(Philosophy and Social Sciences Edition)
基 金:安徽省哲学社会科学规划项目(AHSK03-04D10);中央财经大学研究生科研创新基金重点项目(05-Z-012)
摘 要:当前县乡财政困难在我国带有普遍性。安徽省近年为缓解县乡财政困难进行了"省直管县"财政体制改革试点和"乡财县管"改革,并取得了一定成效,但改革并不彻底。真正解决问题需要更多的制度创新。The financial difficulty of counties and townships are very common in current China. In order to relieve the financial difficulty of the counties and townships, Anhui province has in recent years implemented some reforms such as the direct administration of the county's finance by the provincial fiscal system and the county's supervision of township finance. These reforms are effective to a certain degree. But the reforms are not complete, so we need more systematic innovations to solve the problem.
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