摘要
乡镇财政风险形成比较早 ,但是乡镇通过各种方式将风险向外、向后、向下转移了。农村税费改革后 ,乡村财政收入大幅减少 ,各种转移风险的途径失效 ,风险才显现出来。文章详细分析了乡镇财政风险潜伏、转移和显现过程 。
It was early that the finance risk in village and towns had been come into being, but had been transferred to the outer?the later and the underside by many ways. Since the tax and cost reformed, the income of fiancé in country has reduced a lot, the ways tranfered the risk was no effect, so the rist has appeared begin. A article particularly analysed the couese that the finance risk had lurked?transfered?appeared and released, and brought forward the tactic that releases risk.
出处
《国家行政学院学报》
2003年第3期37-40,共4页
Journal of China National School of Administration
