摘要
农村税费改革和取消农业税后,村级财务收入受到自上而下的挤迫,日趋紧张,难于满足供应农村公共产品的资金需求;加上乡村治理结构体制的缺陷,村级财务运行状况不容乐观,债务现象比较普遍。三明市位于福建省西北部,经济发展水平相对落后,乡村财务问题更加突出。分析新时期三明市村级组织财务运行的基本状况,有助于从中发现问题,对加强村级财务管理有一定的参考意义。
As the rural taxation is reformed and the related taxes is abolished, the village fiscal income is decreasing and struggling, which is hard to satisfy the public fiscal needs in nowadays countryside. In addition, because of the original rural government＇s management problem, the village fiscal situation becomes less optimistic than before and turns out to be more and more under debt and deficit problems. Sanming city is located in the northwestern of Fujian Province, which economic development is relatively backward and has more imperative village fiscal issues. According to the research of new era＇s village fiscal situation in Sanming City, it is helpful to find out some critical problems and improve the village fiscal management.
出处
《三明学院学报》
2010年第5期422-426,共5页
Journal of Sanming University
基金
2010年度三明市社会科学规划立项课题(Y1017)
关键词
三明市
村级财务
监控机制
Sanming city
village fiscal situation
monitoring mechanism
