| | | | | 我国县级财政风险及其防范机制研究 | | | 熊慧萍 | | | 县级财政风险的出现,有着极其严重的危害。县级财政风险的形成,既有分税制财政管理体制不完善的因素,又有县域经济落后以及政府非理性的投融资行为等原因。防范和化解县级财政风险,要完善省以下分税制财政体制;发展县域经济,培育县级支柱财源;规范政府行为;防范和控制县级金融风险;从存量上化解县级债务和赤字。
【作者单位】：中共佛山市委党校经济学教研部 广东佛山528000
【关键词】：县级财政风险;分税制财政体制;县域经济;政府行为;金融风险财政化
【分类号】：F812.7
【DOI】：CNKI:SUN:FSKS.0.2007-05-013
【正文快照】：
县级财政(包括乡级财政)在我国财政体系中占据半壁江山,据资料显示,近年来,中央政府的预算支出只占总支出的30%左右,大约有70%的支出发生在地方政府(省、市、县和乡镇),其中,县乡两级政府的预算支出大约占地方总预算支出的一半左右。因此,县级财政的稳固是国家财政稳固的基础, | | |  推荐 CAJ下载  PDF下载 | | | CAJViewer7.0阅读器支持所有CNKI文件格式，AdobeReader仅支持PDF格式 | | | | On the County-Level Financial Risk in China and Its Countermeasures | | | XIONG Hui-ping(Department of Economics;Party School of Foshan Municipal Party Committee;Foshan 528000;China) | | | The emergence of financial risk at the county-level in China brings about serious consequences.The formation of this financial risk lies in the several factors,such as,the imperfect system of financial management after tax distribution, county's backward economy,and the government's unreasonable financial investment and capital circulation.The countermeasures against this phenomenon include: perfecting the tax-distribution financial system below the provincial level, developing county's economy,esp.pillar financial sources,standardizing the government's behavior,preventing and controlling the financial risk,and reducing the county-level debt and deficit.
【Keyword】：the county-level financial risk;financial system after tax distribution;county-level economy;government's behavior;financed financial risk |
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