中国县域财政的现状、困境与改革取向  

County Fiscal State Que, Dilemma and Reform Tropism in China

作　　者：罗丹[1,2] 陈洁[3] 

机构地区：[1]中央财经领导小组办公室 [2]中央农村工作领导小组办公室,北京100017 [3]农业部农村经济研究中心,北京100810

出　　处：《改革》2009年第3期5-35,共31页Reform

基　　金：国家社会科学基金资助项目"解决县乡财政困难问题研究"(批准号:05BJY091)

摘　　要：作为国家治理的基础,县域治理的重要性不言而喻。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。自实行分税制以后,我国政府间财政关系发生根本性变化,相当部分地方的县域财政陷入困境。这一问题近年来受到社会广泛关注,改革完善县域财政体制呼声渐高。对9个样本县及20余个乡镇的调研表明,理顺县域财政体制,应合理定位县乡政府职能,明确工作重点;进一步理顺政府间财政分配关系,保证县域必要的财源;加大县乡转移支付力度,完善转移支付方式;优化财政支出结构,完善财政支出方式;采取有效措施化解县乡债务。As the base of national governance,county governance is very important definitely. Being the backbone of governmental operation,fiscal state in a county region is not only the key of good governance in a county region, but also the important fators impacting on overall development of economy and society. Since the reform of tax-sharing fisical system, the intergovernmental relation has been changed fundamentally and most of the counties have barged up against financial insufficiency. By now, this topic has been paid considerable attention and the voice of reforming and perfecting the county ＆ township financial system has become louder and louder. Based on investigating into 9 governments at county level and more than 20 governments at township level, we find that, in order to straighten out financial system and take effective measures to solve the problem of county debt,we should define the function of county government and point out its working emphasis ;straighten out the distributing relationship of fiscal income and ensure the county government necessary fund; perfect fiscal transferring methods and give more transfer payments;optimize structure and methods of fiscal payout.

关 键 词：县 财政 现状 困境 化解 政策 

分 类 号：F812.7[经济管理—财政学] F812.2