新农村建设背景下的县乡财政体制改革——基于湖北省S县与四川省L县的调查  

The Financial System Reform of County and Township In the Background of the New Rural Construction——Based on a Survey in S County,Hubei Province and L County,Sichuan Province

作　　者：王习明[1] 石莹[1] 

机构地区：[1]西南交通大学中国西部新农村建设研究中心,四川成都610031

出　　处：《西南交通大学学报（社会科学版）》2010年第5期97-103,共7页Journal of Southwest Jiaotong University(Social Sciences)

基　　金：国家社会科学基金西部项目(09XZZ001);西南交通大学科学基金项目(2008C01)

摘　　要：新农村建设战略实施后,中央加大了对农村财政的投入,在缓解县乡村财政困难和建立覆盖城乡的公共财政制度方面取得了一定成效。但现行的县乡财政体制仍然存在着公众参与体制不健全、财政转移支付不透明规范、农村公共服务财政投入机制改革不到位、县乡村财政整体造血能力不强等问题。只有建立民主、透明、完整、有约束力的县乡村财政预算机制,完善财政转移支付制度,调整分税制与改革农业直补方式,构建有利于农村专业技术人才队伍稳定的专项财政制度等,才能为城乡基本公共服务均等化和经济社会的协调发展提供制度保障。As the strategy of New Rural Construction is being implemented, the central government has increased investments in rural areas, and has to some extent released the financial difficulties of rural counties and constructed a public finance system covering both urban and rural areas. However, the present financial system in rural counties is still deficient in many aspects. The equalization of basic public services and the coordinated development of urban and rural areas can be only guaranteed through building a democratic, transparent, comprehensive and binding budgetary system in rural counties, establishing perfect transfer payment system, adjusting tax distribution and direct subsidy policy, and constructing special finance system which helps stablize the team of finianeial professionals in the countryside.

关 键 词：新农村建设 中西部农业地区 县乡财政 财政体制改革 农村公共服务 转移支付 乡财县管 

分 类 号：F812.8[经济管理—财政学]