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背景资料从2005年至2007年,中央财政投入700多亿元资金,实施以缓解县乡财政困难为目标的“三奖一补”政策。到2007年,全国财政困难县已由2005年的791个减少到27个。今年10月,财政部出台《关于建立和完善县级基本财力保障机制的意见》,提出中央财政将采取“以奖代补”的激励约束政
Background information From 2005 to 2007, the central government invested more than 70 billion yuan to implement the “three awards and one subsidy” policy aimed at alleviating the financial difficulties of counties and townships. By 2007, the number of counties with financial difficulties has been reduced from 791 in 2005 to 27. In October of this year, the Ministry of Finance promulgated the Opinions on Establishing and Perfecting the County-Level Basic Financial Support Mechanism, proposing that the central government will adopt the incentive and restraint policy