县级财政困境:形成原因及解决对策  

The Difficulties of China's County Finance:Reasons and Solutions

作　　者：殷海波[1] 

机构地区：[1]中央财经大学,北京100081

出　　处：《中央财经大学学报》2002年第8期43-45,共3页Journal of Central University of Finance & Economics

摘　　要：20 0 0年开始的农村税费改革困难重重 ,其中最主要的一个就是县级财政的恶化。本文论证了县级财政所应承担的合理支出责任的范围 ,并将其与县级财政的收入机制相比较 ,从而推出解决我国县级财政困境的一些政策途径。The tax and charge reform in rural areas which began in the year of 2000 faced a lot of difficulties. A key problem is the deteriorating of county finance. This paper discussed on the reasonable scope of liabilities that county finance should burden. Then, by comparing the scope of liabilities with the income mechanism of county finance, the author reached some solutions to solve the difficulties of China's county finance.

关 键 词：县级财政困境 对策 县级财政 事权范围 收入机制 成因 中国 财政 

分 类 号：F812.7[经济管理—财政学]