全国县乡财政困难已是普遍现象，洞庭湖区财政负债日趋沉重，虽然有地势低洼、排渍抢险任务重等特殊原因，但财政秩序混乱，该征的没有征上来，不该收的又收了，在全国有一定的代表性。如何严肃财税纪律，认真落实收支两条线，加强管理将是全国县乡财政部门共同面对的话题。 Financial difficulties in counties and towns across the country have become commonplace. The financial liabilities in the Dongting Lake area are becoming heavier and heavier. Although there are some special reasons such as the low lying area and the heavy task of rescue work, the fiscal order is chaotic. The levy has not been levied and should not be collected , In the country there is a certain representation. How to seriously discipline the fiscal and taxation, conscientiously implement the two lines of revenue and expenditure, and strengthening management will be the topics that the financial departments of counties and townships across the country face together.