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我国1994年建立的以分税制为基础的分级财政管理体制将乡镇财政纳入到我国整个财政体系的构建中,成为我国最基层的一级财政。但由于分税制的实施受种种条件的限制,目前乡镇财政普遍存在着债务危机。 一、乡镇债务存在的根由所在 乡镇债务是由于预算内资金收不抵支而不得已以政府名义向社会举债所形成的债务。
The graded fiscal management system based on the tax-sharing system established in 1994 incorporated the township finance into the construction of the entire financial system of our country and became the first-level treasury of our country. However, the implementation of the tax-sharing system is subject to various conditions and the present debt crisis exists in township finance. First, the root causes of township debt The township debt is due to the budget funds are not received due to the government in the last resort to debt to the community debt.