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自1983年重新组建乡镇财政以来,我国的乡镇财政管理体制建设逐步走上正常轨道。特别是1994年财税制度全面改革之后,由于中央对地方实行了“分税制”财政管理体制,从而把乡镇财政管理体制的改革推向了一个新的阶段。但是,由于受各种主、客观因素的影响,我国的乡镇财政管理体制还存在着不少亟待完善之处。 一、我国现行乡镇财政管理体制存在的问题 我国现行乡镇财政管理体制存在的问题主要体现在以下方面: (一)乡镇财政管理体制形式繁杂、规范性差。 (二)乡镇政府事权与财权不统一,财政收支范围划分不尽合理。 (三)乡镇财政管理体制变化频繁,稳定性差,乡镇政府难
Since the reorganization of township finance in 1983, the construction of township financial management system in our country has gradually taken the normal track. Especially after the comprehensive reform of the fiscal and taxation system in 1994, the central government implemented the “tax distribution” system of financial management on local governments, thus pushing the reform of the township financial management system to a new stage. However, due to the influence of various kinds of objective and objective factors, there are still many problems that need to be improved in our township financial management system. I. Problems Existing in the Current System of Township Financial Management in China The problems existing in the current system of rural financial management in our country are mainly reflected in the following aspects: (1) The forms of financial management in townships are complicated and poorly regulated. (B) the township government power and financial power is not uniform, the scope of fiscal revenue and expenditure is not rationalized. (III) Township financial management system changes frequently, stability is poor, township government is difficult