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基层财政困难及如何缓解基层财政困难,特别是如何缓解乡镇级财政困难,是当前行政管理工作的一大重点和难点。本文认为,乡镇财政困难不仅仅是乡镇财源匮乏、体制原因,也是乡镇财政供养人员失控、负债沉重、支出管理混乱等乡镇财政管理水平、管理方式不适应有关。本文从加强乡镇财政管理的角度,对新时期下乡财县管改革体系的现状分析,完整地提出了构建我国县乡财县管财政管理改革模式。
At the grassroots level, the financial difficulties and how to alleviate the financial difficulties at the grassroots level, especially how to alleviate the financial difficulties at the township level, are a major focus and difficulty of the present administrative work. This paper argues that the township financial difficulties are not only the lack of township financial resources, institutional reasons, but also township financial support staff out of control, heavy liabilities, disheveled expenditure management and other township financial management level, management methods do not meet the relevant. This article from the perspective of strengthening the financial management of townships, analyzes the status quo of financial management system of financial county in the countryside in the new period, and puts forward the reform mode of financial management in fiscal counties and counties comprehensively.