地方财政运行中的困境及对策建议——以山西为例  

The Dilemmas and Countermeasures in the Operation of Local Finance——Taking Shanxias an Example

作　　者：张婷[1] ZHANG Ting

机构地区：[1]山西省社会科学院(山西省人民政府发展研究中心),山西太原030032

出　　处：《生产力研究》2024年第6期31-36,F0003,共7页Productivity Research

摘　　要：山西是我国典型的资源型省份,2023年全省财政收入受煤炭价格下行影响较大,一般公共预算收入小幅增长,税收收入下降,非税收入成为财政收入重要支撑。为对冲经济社会风险,财政支出保持了必要的支出强度,支出刚性进一步强化。从整体运行状况上看,财政收入增长的稳定性不足、收入结构不优、基层财政收支压力较大等问题突出,针对这些问题,应强化资金资产资源全要素统筹,加强开源节流挖潜,提升财政收支质效;合理安排财政资金,加力提效强经济,培植塑造经济高质量发展的新优势新动能;持续深化财税体制改革,从整体上推动各项制度机制更加成熟更加定型,用治理效能提升财政对冲风险能力;着力防范“三保”风险、债务风险、金融风险等,坚决守住不发生系统性风险底线,全力营造安全发展环境。Shanxi is a typical resource-based province in China.in 2023,the province's fiscal revenue was greatlyaffected by the decline in coal prices,with a alight increase in general public budget revenue and a decrease intax revenue.Non tax revenue became an important support for fiscal revenue.To hedge against economic and socialrisks,fiscal expenditure has maintained the necessary expenditure intensityand expenditure rigidity has beenfunher strenghened.From the perspective of overall operation,the stabiliy of fiscal revenue growth is insuffcient,the income structure is not optimal.and there is significant pressure on grassroots fiscal revenue and expenditure.In resaponse to these problems,we should strengthen the overall coordination of fundsassets,and resources.strengthen the opening up of sourcesreducing costs,and tapping potential,and improve the quality and eficiencyoffiscal revenue and expenditure;Reasonably arrange fiscal funds,enhance efficiency and strengthen the economy.cultivate and shape new advantages and new driving forces for high-quality economie development;Continuouslydeepening the reform of the financial and tax system,promoting the overall maturity and standardization of variousinstitutional mechanisms,and enhancing the ability of fiscal hedging through governance;Prevent debt andfinancial risks,fimly guard against systemic risks,and make every effon to create a safe development environment.

关 键 词：财政运行 地方财政 对策建议 山西省 

分 类 号：F812.7[经济管理—财政学]