中国式现代化背景下促进县域经济高质量发展的财政政策  

Fiscal Policy to Promote High-quality Development of County Economy under the Background of Chinese Modernization

作　　者：王乔[1] 汪宇麒 吴宗福 Wang Qiao;Wang Yuqi;Wu Zongfu

机构地区：[1]江西财经大学财税与公共管理学院,江西南昌3330013

出　　处：《复印报刊资料（财政与税务）》2023年第7期98-106,共9页

基　　金：江西省社会科学规划重大项目“中国共产党百年治税思想研究”(20210645);江西省教育厅科技项目“促进县域城乡融合发展的财税政策研究”(GJJ2200512);江西省研究生创新专项课题“促进县域城乡融合发展的财税政策研究”(YC2021-B101)。

摘　　要：县域经济高质量发展是中国式现代化的必然要求。长期以来,我国县域经济发展存在三个方面的瓶颈问题,难以适应共同富裕要求:一是县域基础设施投入不足,人才流失严重;二是县域经济发展水平参差不齐,产业转型升级难度大;三是县域资源利用效率低,经济辐射带动能力不强。受国内外经济下行和新型冠状病毒感染疫情冲击,我国县域经济发展更加困难。县级财政是县域经济发展的重要基础,县域财政的健康运行对于推动县域经济社会高质量发展具有关键性、基础性作用。然而,我国县域财政对县域经济发展的支撑能力明显不足,主要表现在财政收入增收乏力、财政支出压力加大、地方债务风险突出等方面。为了夯实县域财政基础,推进县域经济高质量发展,建议从四个方面采取措施:一是改革财政体制机制,增加城乡居民收入,奠定共同富裕基础;二是推进县域产业转型,增强县域经济活力,拓宽县域财政来源;三是完善财税政策制度,加强财政收支管理,提高财政资金效率;四是严格地方债务管理,防范地方债务风险,保证县域经济安全。The high-quality development of county economy is an inevitable requirement of Chinese-style modern-ization.For a long time,China's county economy has bottle-neck problems in three aspects which cannot meet the re-quirements for the common prosperity for all,i.e.,the insufficient investments in the county infrastructure and serious brain drain;the uneven levels of county economic development and difficult industrial transformation and upgrading;the lower efficiency in the use of county resources and incompetent economic radiation drive capacity.Under the impact of the domestic and foreign economic downturn and the outbreak of novel coronavirus infection,China's county eco-nomic development is faced with more difficulties.The county-level finance is an important foundation for county eco-nomic development,and the healthy operation of county finance plays a key and fundamental role in promoting the high-quality county economic and social development.However,China's county finance is obviously insufficient to support county economic development,mainly in terms of weak revenue growth,increased expenditure pressure,prominent local debt risks,and so on.In order to strengthen the financial foundation of counties and promote the high-quality develop-ment of county economies,this paper suggests to take measures from the following four aspects:the first is to reform the financial system and mechanism,increasing the income of urban and rural residents,and laying the foundation of com-mon prosperity;the second is to promote the transformation of county industries,enhancing the vitality of county econo-mies,and widening the sources of county finances;the third is to improve the fiscal policy and system,strengthening the management of financial income and expenditure,and improving the efficiency of financial funds;and the fourth is to strictly manage local debts,preventing the risks of local debts,and ensuring county economic security.

关 键 词：中国式现代化 县域经济 高质量发展 财政政策 

分 类 号：F124[经济管理—世界经济] F812.0