摘要
我国中西部地区的地方财政遇到了越来越严重的困难。“吃饭财政”和“负债财政” 成为普遍的地方财政形态。本文通过对江西和河南一些乡镇财政运作过程的个案研究来 探索乡镇财政陷入困境的原因 ,认为现行财政体制造成的收入上敛以及地方教育支出沉 重是重要原因之一。文章最后提出了进一步改革乡镇财政的政策建议。
The local government finance in Central and Western China faces serious difficulty and hardly keeps its normal running due to huge deficit problem. This paper is a case study on township finance in Jiangxi and Henan provinces, showing the operation of township financial system in detail. The reason of the difficult situation lies in the financial system in which huge education expenditure imposed on local finance and centralization of revenue by up-level government. This paper also proposes some police suggestions on further financial reform.
出处
《中国农村观察》
CSSCI
北大核心
2003年第4期25-37,共13页
China Rural Survey
