论现代财税金融体制下县级财政收支平衡的实现——以福建省84个县财政为例  

Research on the Realization of the Balance of Financial Revenue and Expenditure at the County Level under the Modern Fiscal,Taxation and Financial System The Realization of the Balance of Financial Revenue and Expenditure at the County Level Under the Modern Fiscal,Taxation and Financial System——Taking the Finance of 84 Counties in Fujian Province as an Example

作　　者：章馨 胡志勇[1] ZHANG Xin;HU Zhi-yong(School of Finance and Economics,Jimei University,Xiamen 361005,Fujian)

机构地区：[1]集美大学财经学院,福建厦门361005

出　　处：《陇东学院学报》2023年第2期18-24,共7页Journal of Longdong University

摘　　要：“郡县治则天下安,县域强则国家富”。县级财政高效运行是保障基本公共服务供给的基础,而现代财税金融体制是促进县级财政收支平衡的制度基础,因此在现代财税金融体制下研究县级财政收支平衡显得尤为重要,有利于完善我国公共财政体系。运用财政分权和公共产品理论分析县级财政收支平衡。以福建省为例,研究省内84个县财政收支平衡率较低、区域发展不平衡、缺乏大宗稳定税源、财力与事权不匹配、预算绩效管理质量不高以及财政同质性等问题。从现代财税金融体制角度分析县级财政收支平衡思路,进而为实现县级财政收支平衡提出政策建议。“Administration of counties leads to security in the world,and strong counties means prosperity to the country”.The efficient operation of county-level finance is the basis for ensuring the supply of basic public services,and the modern fiscal and taxation financial system is the institutional basis for promoting the balance of county-level fiscal revenue and expenditure.Therefore,it is important to study the county-level fiscal revenue and expenditure balance under the modern fiscal,taxation and financial system,which is conducive to the improvement of China’s public finance system.The thesis uses fiscal decentralization and public product theory to analyze county-level fiscal revenue and expenditure balance.Taking Fujian Province as an example,the thesis studies the low fiscal balance rate of 84 counties in the province,unbalanced regional development,lack of large and stable tax sources,mismatch between financial power and power of affairs,low quality of budget performance management,and fiscal homogeneity issues.From the perspective of the modern fiscal,taxation and financial system,the thesis analyzes the county-level fiscal revenue and expenditure balance,and then proposes policy recommendations for achieving the county-level fiscal revenue and expenditure balance.

关 键 词：现代财税金融体制 财政收支平衡 县级财政 财政分权 

分 类 号：F812[经济管理—财政学]