区县域财政是我国财政之基础,近年来区县域财政收入虽然实现了较快增长,但从总体状况来看,财政矛盾在不断加剧,财政收入增长乏力,民生类刚性支出压力加大,政府性债务规模增长迅速,如何化解区县域财政困难,促进基层财政持续健康发展,已经成为当前需要认真研究和解决的重大课题。一、区县域财政困难的主要表现(一)财政增收压力加大。近年来,我国经济增速下行趋势明显,区县域经 Although the fiscal revenue in the counties and counties has been growing rapidly in recent years, the financial conflicts have been aggravating and the revenue growth has been sluggish. The pressure on the rigid expenditures for the people’s livelihood has increased. The government-based With the rapid growth of the debt scale, how to resolve the financial difficulties in counties and counties and promote the sustained and healthy development of grass-roots finance has become an important issue requiring serious study and resolution. First, the main performance of the financial difficulties in the county and district (A) increased pressure on fiscal revenue. In recent years, the downward trend of China’s economic growth is obvious, the district and county economy