近年来,在国民经济持续发展和国家财政收入连年增长的背景下,县乡财政却越来越困难。县乡财政困难具体来说主要表现是:财政收支矛盾突出,入不敷出普遍存在;财政赤字与债务加大;财权不集中,管理分散,难以做到依法理财。一、县乡财政困难的主要原因分析 In recent years, with the continuous development of the national economy and the ever-increasing state revenue, the financial administration in the counties and townships has become more and more difficult. Specifically, financial difficulties in counties and townships are mainly manifested in the prominent contradictions in revenue and expenditure, the widespread prevalence of over-expenditure, the increase of fiscal deficits and debts, the lack of concentration of financial powers, the fragmentation of management and the difficulty in managing wealth according to law. First, the main reason for financial difficulties in county and township