摘要
县乡财政问题能否妥善处理直接关系到“三农”问题能否根本解决以及农村和谐社会能否顺利构建。造成县乡财政问题的原因是多方面的,而体制方面的弊端是造成这一问题的根本原因:集权型政府体制和分税制财政体制的制约、滞后的绩效评估体制的误导以及僵化的人事体制的影响。解决这一问题的根本途径在于借鉴善治理论、革除体制弊端,包括推进分权管理、完善分税制、实施人员分流、创新绩效评估体制以及转变县域经济结构。
The solutions to the present financial problems of county and township are concerning agriculture, countryside and farmers as well as the construction of harmonious rural society. There are some causes for the financial problems, and the drawback of the institution are basic： the restriction of centralized government institution as well as the tax and financial system, the misleading of lagged government performance appraisal institution and the influence of rigid personnel system. The basic way to solve these problems lies in drawing lessons from Governance Theory and expelling the drawbacks of institutions, including advancing decentralized management, perfecting the tax and financial system, implementing personnel dismissal, innovating the government performance appraisal institution and changing the economic structure of the county.
出处
《当代经济管理》
2005年第4期84-89,共6页
Contemporary Economic Management
基金
国家社科基金项目(02CZZ005)
关键词
县乡财政
问题
体制
治理
finance of county and township
problems
institution
governance.
