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1994年实行分税财政体制后,由于新旧矛盾交织,乡镇财政建设出现了许多新的情况和问题。一些地区为了增强县(市)财政的调控能力,保证人员经费开支,将过去由乡镇财政管理的收入和支出权限上收。个别地方在机构改革及税务部门分设中,将乡镇财政机构和人员进行了调整,削弱了乡镇财政的力量。这种现象不仅不利于乡镇财政的健康发
After the tax-sharing fiscal system was implemented in 1994, many new situations and problems emerged in the financial construction of townships due to the intertwining of old and new contradictions. In some areas, in order to enhance the regulatory capacity of the counties (cities) in finance and ensure personnel expenditures, revenues and expenditures granted by the township financial administration in the past were collected. In some parts of the institutional reform and tax departments, the township financial institutions and personnel were adjusted, weakening the financial strength of the township. This phenomenon is not only unfavorable to the healthy development of township finance