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1994年财政体制改革之后,中国财政收入快速增长,近几年尽管经济增长放缓,但财政收入增势不减,地方财政收入年均递增18.5％。但与此同时,许多地方县乡两级地方政府的财政困难却与日俱增,工资欠发普遍化、赤字规模不断扩大、实际债务负担沉重、财政风险日渐膨胀,如此等等,已引起各方关注,概括为一句话:基层政权的财政收支矛盾相当尖锐。
After the reform of the financial system in 1994, China’s fiscal revenue grew rapidly. Despite the slowdown in economic growth in recent years, the revenue growth of the government increased unabated. The revenue of local governments increased by 18.5% annually on average. However, at the same time, the financial difficulties of local governments at county and township levels in many places have been growing with each passing day. Unemployment has become more widespread, the deficit scale has been expanding, the real debt burden has become so heavy, and the fiscal risks have been expanding. So far, Summed up in one sentence: the conflicts of revenue and expenditure of the grass-roots regimes are rather sharp.