我国县级财政风险及其防范机制研究  

On the County-Level Financial Risk in China and Its Countermeasures

作　　者：熊慧萍 

机构地区：[1]中共佛山市委党校经济学教研部,广东佛山528000

出　　处：《佛山科学技术学院学报（社会科学版）》2007年第5期54-57,共4页Journal of Foshan University(Social Science Edition)

摘　　要：县级财政风险的出现,有着极其严重的危害。县级财政风险的形成,既有分税制财政管理体制不完善的因素,又有县域经济落后以及政府非理性的投融资行为等原因。防范和化解县级财政风险,要完善省以下分税制财政体制;发展县域经济,培育县级支柱财源;规范政府行为;防范和控制县级金融风险;从存量上化解县级债务和赤字。The emergence of financial risk at the county-level in China brings about serious consequences. The formation of this financial risk lies in the several factors, such as, the imperfect system of financial management after tax distribution, county＇s backward economy, and the government＇s unreasonable financial investment and capital circulation. The countermeasures against this phenomenon include： perfecting the tax-distribution financial system below the provincial level, developing county＇s economy, esp. pillar financial sources, standardizing the government＇s behavior, preventing and controlling the financial risk, and reducing the county-level debt and deficit.

关 键 词：县级财政风险 分税制财政体制 县域经济 政府行为 金融风险财政化 

分 类 号：F812.2[经济管理—财政学]