1994年实行分税制财政管理体制以来,县级发展经济培植财源组织收入的积极性明显提高,财政收入每年都迈上一个大的台阶。从理论上讲,财政收入在一定程度上决定着可用财力,在财政收入实现高幅度增长的同时,可用财力理所当然地保持高幅增长;财力增加,财政状况勿庸置疑会得到改善。但是,在财政工作实践中,县级财政状况却未发生根本性的变化,有的地方财力仍然相当紧张,出现了严重拖欠公教人员工资、债台高筑等现象。出现这样 Since the implementation of the tax-sharing system for fiscal management in 1994, the enthusiasm of developing economy at the county level in cultivating revenue-generating organizations has risen markedly, and fiscal revenue has reached a major stage every year. In theory, the fiscal revenue, to a certain extent, determines the available financial resources. While fiscal revenue is growing at a high rate, it is only natural that financial resources should maintain the high growth rate. With the increase of financial resources, the financial situation will undoubtedly improve. However, in the practice of fiscal work, the financial situation at the county level has not fundamentally changed. In some places, the financial resources are still quite tense. There have been serious arrears of salaries and debts of public officials. This happens