小城镇发展与财政建设非良性互动问题研究

小城镇发展与财政建设是一种动态的、相互作用、相互制约的循环关系。目前我国东西部不发达地区普遍存在着小城镇财权与事权不对称、财政性资金管理混乱、财政收支结构不合理、财政负债严重等影响小城镇发展的典型问题,从根本上抑制着小城镇财政建设和可持续发展之间的良性互动作用的充分发挥。文章从小城镇经济发展水平、财政管理体制和行政管理体制三方面深入分析原因,指出小城镇发展与财政建设非良性互动的症结之所在,提出促进小城镇发展与财政建设良性互动的改革方案。

Negative Interactions between Small Town Development and Fiscal Institutionalization

There exists a dynamic, interactive and mutual-confining relationship between small town development and fiscal institutionalization. In the under-developed regions in China, there are some typical problems, like the mismatch between the authoritative power and fiscal deficiency, chaotic management of budgetary funds, inappropriate structure of fiscal income and expenditure, large fiscal liabilities, which fundamentally hamper the positive interaction between fiscal institutionalization and sustainable development of small towns. This article makes an in-depth analysis, from the three dimensions of small town economic development level, financial management system and administrative management system, the reasons behind, pointing out the cause for negative interaction between small town development and fiscal institutionalization, and proposing reform solution for the positive interaction between small town development and fiscal institutionalization.