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县乡财政是国家财政体系的基础环节,既代表本级政府参与所辖区域社会产品的分配,又主要直接承担着国家财政为农村社会经济发展提供必要公共产品的职责。然而多年来全国相当多的县乡财政运行举步维艰,突出表现为持续的收不抵支,累积的收支缺口使基层财政背负了巨额债务;一些基本的支出需求诸如财政供养人员的工资、日常的办公经费等得不到有效保障;许多农村社会经济发展所必须的基本公共产品和服务由于县乡财政财力紧张不得不低标准、低水平供给,以至由农民这一弱势群体承担了许多本不应该负担的公共支出;由此引发或临近农民负担反弹等一系列公共问题,严重降低了基层政府的办事效率,影响了基层政府在群众中的威信。
County and township finance is the basic link of the national financial system. It represents the government at the corresponding level in participating in the distribution of social products under its jurisdiction and mainly directly shoulders the responsibility of state finance in providing the necessary public goods for rural social and economic development. However, a considerable number of counties and townships across the country have been struggling financially over the years, highlighting continuing income non-payment. The accumulated shortfall in revenues and expenditures has brought huge amounts of debts to the grass-root treasury; some basic spending requirements such as salaries of financial support workers, The basic public goods and services necessary for the social and economic development in many rural areas have to be supplied due to the low standard and low level of financial resources due to the tight financial and financial resources in rural areas so that many vulnerable groups such as peasants can not afford Public expenditure on burdens; A series of public issues such as the rally or the rally of farmers’ burden have severely reduced the efficiency of grass-roots government and affected the grass-roots government’s prestige among the people.