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中西部地区乡镇财政负债产生的原因与对策
引用本文:张金艳,孙捷,和丕禅.中西部地区乡镇财政负债产生的原因与对策[J].西北农林科技大学学报,2003,3(3):36-39.
作者姓名:张金艳  孙捷  和丕禅
作者单位:浙江大学,管理学院,浙江,杭州,310029
摘    要:普遍存在于我国中西部地区的乡镇财政负债现象 ,是由于该地区乡镇收支存在一系列问题的结果。全面分析产生这些问题的原因 ,就会发现在当前的体制中 ,乡镇收不抵支问题是极其复杂的 ,现有的解决这一矛盾的方法和措施是极为不规范的。要抑制乡镇财政负债的产生就必须解决乡镇收支存在的问题 ,必须转变干部思想观念 ,规范乡镇领导干部行为 ,转变乡镇政府职能 ,加大财政管理体制改革力度 ,加强民主监督机制 ,充分发挥市场经济机制的功能

关 键 词:乡镇收支  乡镇财政负债  财政管理体制  税种
文章编号:1009-9107(2003)03-0036-04
修稿时间:2002年9月10日

The Cause and Countermeasures of Financial Debt of Villages and Towns in Midwest China
ZHANG Jin-yan,SUN Jie,HE Pi-chan.The Cause and Countermeasures of Financial Debt of Villages and Towns in Midwest China[J].Journal of Northwest Sci-Tech University of Agriculture and Forestry(Social Science),2003,3(3):36-39.
Authors:ZHANG Jin-yan  SUN Jie  HE Pi-chan
Abstract:The ubiquitous phenomena of financial debt of villages and towns at Midwest in China result from the problems of their income and expenses. After analyzing the cause and outcome,it is obvious that the factual income of villages and towns can not support their expenses is very complicated in the present system, the existing methods and measures to solve it are not effective. The problems of income and expenses of villages and towns must be solved before restraining their finance debt coming into being. It is necessary for leading cadres of villages and towns to change intention and thought , their behavior must be standardized, the function of villages and towns government must be changed, the strength to reform the system of finance management must be increased, mechanism of democracy monitor must be enhanced, it is necessary to exert function of market economy mechanism sufficiently.
Keywords:income and expenses of villages and towns  financial  debt of villages and towns  the system of finance management  kinds of tax
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