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县乡财政管理体制既是建设公共财政体系的重点,也是缓解县乡财政困难的重要环节。多年来,山东省高度重视县乡财政建设,采取的改革措施也取得明显的成效,但要真正建立覆盖城乡的公共财政体制,还需继续深化改革。一、山东省完善县乡财政管理体制已采取的政策举措2005年,山东省政府下发了《关于进一步加强县乡财政建设促进县域经济社会统筹协调发展的意见》,对县乡财政建设提出了明确要求。省财政本着“财权与事权相匹配”的思路,坚持“财力下移、缺口上移”的原则,完善了县乡财政管理体制。(一)调整完善财政管理体制,强化市对县的帮扶责任。对省扶持的财政困难县,在维持现行“市管县”体制不变的前提下,按照“上下联动、责任共担”的原则,省财政通过不断完善省对市的财政体制,引导市级进一步理顺市对县乡的收入划分体制,进一步落实和强
County financial management system is not only the focus of building a public financial system, but also to alleviate the financial difficulties in counties and towns an important part. Over the years, Shandong Province has attached great importance to the financial construction in counties and townships, and the reform measures it has taken have achieved remarkable results. However, to truly establish the public financial system covering urban and rural areas, we must continue to deepen the reform. First, the Shandong Province to improve the county financial management system has been taken by the policy measures In 2005, the Shandong provincial government issued “on the further strengthening of county and county financial construction and promote the coordinated development of county economy and social views”, put forward the county and township financial construction Clear requirements. In accordance with the principle of “matching financial power with administrative power ”, the provincial finance administration insisted on the principle of “shifting financial resources and increasing the gap ”, and perfected the financial management system of county and township governments. (A) readjust and improve the financial management system, strengthen the city to help the county’s responsibility. Under the principle of “linking up and down and sharing responsibilities” under the premise of maintaining the existing “City Controlled County” system, the provincial financial authorities, through continuous improvement of provincial financial system , Guide the municipal level to further rationalize the income distribution system of the county to township and county cities and further implement and strengthen it