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乡镇财政是我国基层财政体系中重要的基础组成部分,在保证农村基层政权正常运转、推动基层经济经济和社会各项事业的稳定发展中发挥着重要作用。但随着近年来发展资源要素禀赋、发展定位、环境保护和安全生产监管压力、水资源保护与开发利用等因素影响,乡镇原有税源不断萎缩,缺乏新的税源增长点,导致收入增长乏力。同时,人员工资、民生保障、社会管理等刚性支出不断扩围提标,收支矛盾日益凸显。笔者以潍坊市峡山生态经济开发区(以下简称峡山区)为例,进行了充分调研,发现问题,分析原因,提出了有针对性的研究对策。
Township finance is an important basic component of China’s grass-roots financial system and plays an important role in ensuring the normal operation of rural grass-roots regimes and promoting the stable development of grassroots economic, social and social undertakings. However, with the development of resource endowments, development orientation, pressure on environmental protection and production safety supervision, protection and development of water resources and other factors in recent years, the original source of tax revenue in towns and townships is constantly shrinking and there is no new source of tax revenue growth, resulting in sluggish revenue growth. At the same time, the rigid expenditures of staff salaries, people’s livelihood security and social management have been continuously expanded and marked, and the contradictions between revenues and expenditures have become increasingly prominent. Taking Weifang Xiashan Ecological Economic Development Zone (hereinafter referred to as Xiashan District) as an example, the author conducted a full investigation, found problems, analyzed the reasons, and put forward targeted research measures.