摘要
目前在我国的财政工作中,县乡债务问题受到越来越多的关注。县乡债务的存在,不仅会引发县乡财政危机,制约基层政权的建设,而且影响到农村税费改革成果的巩固以及整个社会的稳定。对此,结合当前实际工作中的现状,分析了县乡债务的形成原因,并且提出相应的对策。
The county township debt receives more and more attention in the financial work at present.County township debt not only can initiate the county township financial crisis,restrict the construction of basic political power but also affect the consolidation of the countryside taxes and fees reform achievement as well as the entire society's stability.This article unifies the present situation in the current practical work, analyses the reason of county township debt and proposes the corresponding countermeasure.
出处
《价值工程》
2007年第8期127-129,共3页
Value Engineering
关键词
县乡债务
决策机制
分税制
the county township debt
decision-making mechanism
system of tax allocation