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由苏州、无锡、常州三市财政局发起的苏、锡,常乡财政问题研讨会第一次会议于1987年12月在苏州召开。现将这次会议的主要观点简述如下: 一、关于乡财政的特点。代表们认为,乡财政具有两重性,乡财政一方面是国家财政的基层组织,另一方面它又是乡政府的职能部门。因此,乡财政具有以下四个特点,即:乡财政所处地位的基层性;所置区域的农村性;所属经济基础的非全民性;财政分配关系的分散性和复杂性。认识这些特点将有助于我们摆脱老框框,开阔新视野。我们绝不能简单地把县及县以上财政的活动范围和工作规程硬套于乡财政,否则乡财政路子会越走越窄。二、关于乡财政的体制。有代表提出,目前有些县、乡管理体制中条块分割的局面仍然存在,这既不利于乡财政职能的全面发挥,也不利于乡财政
The first meeting of the Symposium on the Financial Issues of Su, Sn and Chang Towns initiated by the Finance Bureau of Three Cities in Suzhou, Wuxi and Changzhou was held in Suzhou in December 1987. Now the main points of this meeting are summarized as follows: First, on the characteristics of township finance. The deputies said that the rural finance has a dual nature. The rural finance is, on the one hand, the grass-roots organization of the state finance, on the other hand, it is also the functional department of the township government. Therefore, the rural finance has the following four characteristics, namely: the grass-roots level of the status of the township finance; the rural areas of the area; the non-universal nature of the economic base; the dispersiveness and complexity of the fiscal distribution. Understanding these characteristics will help us to get rid of old ways and broaden our horizons. We must not simply dictate the scope of fiscal activities and working procedures at or above the county level to the rural finance, otherwise the rural financial path will become narrower and narrower. Second, on the township financial system. Some representatives suggested that at present there are still some divisions in the management system of counties and townships, which is not conducive to giving full play to the functions of the rural finance but also to the rural finance