乡村政权的财力困境:原因分析及对策建议——以陕西省为例  

Causes of and Solutions to the Financial Dilemma Faced by Rural Governments——A Case Study of Shaanxi Province

作　　者：刘伟[1] 王继[1] 鲁雷[2] 

机构地区：[1]陕西师范大学政治经济学院,西安710062 [2]西安电子科技大学军事教研室,西安710071

出　　处：《西北农林科技大学学报（社会科学版）》2009年第6期6-10,共5页Journal of Northwest A&F University(Social Science Edition)

基　　金：陕西省社会科学基金项目"社会主义新农村与农村基层组织建设研究"(06B001Z)

摘　　要：随着分税制、农村税费改革等一系列政策措施的实施,乡村财力出现来源单一、收入大幅减少、债务负担沉重、财政风险加大等一系列问题,对基层政权的正常运转带来严重影响。解决这些问题和矛盾,既要重新界定乡村财政在现代公共财政框架下的职能,调整和完善基层财政体制,又要加快地方经济发展、推进政府职能转变,更要多策并举、积极化解乡村债务。Along with the implementation of the taxsharing scheme, the taxes and administrative charges reform in rural areas, and a series of state tax policies, the financial condition of rural governments has been facing problems such as limited tax source, drastic income reduction, heavy debt burden and financial risk increase, which affect seri ously the functioning of basiclevel governments. To solve these problems, we should redefine the function of rural fi nance within the modern public financial framework, readjust and improve the basiclevel financial system, and at the same time speed up the local economic development ,prompt the transformation of government functions ,and take mul tiple measures to tackle the rural debts.

关 键 词：基层政权 乡村财政 陕西省 

分 类 号：F320.2[经济管理—产业经济]