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我国县乡财政运行风险及其化解对策
引用本文:课题组.我国县乡财政运行风险及其化解对策[J].辽东学院学报(社会科学版),2005,7(6):77-80.
作者姓名:课题组
作者单位:辽东学院,辽宁,丹东,118001
基金项目:本文是辽宁省教育厅高等学校科学研究项目"地方财政体制改革与基层财政困境的治理"的成果之一.项目编号:202324503.
摘    要:在分税制体制及其相关因素的作用下,我国处于基层的县乡两级财政的运行质量每况愈下,已经积聚并隐含了巨大的风险。风险防范与化解的治本之策在于加快发展地方经济,改善经济运行环境;明确划分政府事权,重新界定各级财政职责;完善县乡财政体制;建立财政风险基金与风险预警制度。

关 键 词:县乡财政  运行风险  财政职责
文章编号:1672-8572(2005)06-0077-04
修稿时间:2005年11月3日

Finance in Counties and Towns: Running Risks and their Solutions
The Research Group.Finance in Counties and Towns: Running Risks and their Solutions[J].Journal of Liaodong University :Social Sciences,2005,7(6):77-80.
Authors:The Research Group
Abstract:Under the tax-divided system,the running quality of finance in counties and towns is getting worse with a big accumulated risk. To prevent and solve this risk,we should speeden the local economy,improve the economic enviornment,clearly divide the affairs and powers of the government,re-delimit the financial duties of governments in different levels,perfect the financial system of counties and towns and establish a risk fund and an alarm system of risks.
Keywords:Finance in counties and towns  running risk  financial duties
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