地方财政可持续发展能力的县级表现、挑战及提升路径  

County-level Performance,Challenges,and Enhancement Pathways of Local Fiscal Sustainability

作　　者：杨思雅 张深友[1] 高燕 Yang Siya;Zhang Shenyou;Gao Yan

机构地区：[1]安徽省财政科学研究所

出　　处：《经济研究参考》2025年第4期118-135,共18页Review of Economic Research

摘　　要：本文基于县级财政的研究视角,通过对安徽省五县的财政状况进行调研分析,探讨了地方财政可持续发展能力的问题与挑战。首先,概述了财政可持续性的理论基础和研究背景。其次,分析了县级财政在收入增长、收支平衡、均等化发展和风险防范等方面的表现,并指出了在经济发展、税收结构、支出政策、转移支付和债务管理等方面存在的问题。最后,提出了增强经济发展动力、优化税制结构、改善支出政策、加快体制改革和统筹发展安全的对策建议,旨在为提升地方财政可持续性提供参考。This paper,from the perspective of county-level finance,investigates and analyzes the fiscal situation of five counties in Anhui Province to explore the issues and challenges of local fiscal sustainable development capabilities.Firstly,the paper outlines the theoretical basis and research background of fiscal sustainability.Secondly,the paper analyzes the performance of county-level finance in income growth,expenditure balance,equalized development,and risk prevention.It also points out problems in economic development,tax structure,expenditure policies,transfer payments,and debt management.Finally,the paper proposes countermeasures to enhance economic development momentum,optimize tax structure,improve expenditure policies,accelerate system reform,and coordinate development security,aiming to provide references for enhancing local fiscal sustainability.

关 键 词：县级财政 可持续发展 政策优化 

分 类 号：F812.4[经济管理—财政学]