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县、乡财政困境状况不是单纯的基层财政问题 ,它是我国在经济体制转型和财政制度改革过程中各种矛盾的集中体现。从政府职能、民主财政制度、“三农”问题视角对此进行分析论证 ,解决我国县、乡财政困难问题的根本措施是 :(1)排除一切障碍 ,推动政府职能本质上的转变 ,形成有效的财政增收减支机制 ,为县、乡财政直接减负 ,也为公共财政体制的根本建立打下基础 ;(2 )塑造基层政府的民主财政机制 ,建立民众、地方政府、中央政府共同参与的民主财政分工方式 ,构建民主机制下的公共财政制度 ;(3 )正视问题原因所在 ,摆脱“正、倒梯形”效应困境 ,彻底解决“三农”问题。
The situation of financial difficulties in counties and townships is not simply a grassroots financial issue. It is a concentrated manifestation of various contradictions in the process of economic restructuring and the reform of the financial system in our country. From the perspective of government functions, democratic finance and “agriculture, rural areas and farmers” issues, this paper analyzes and argues that the fundamental measures to solve the financial difficulties of counties and townships in our country are: (1) to eliminate all obstacles and promote the fundamental transformation of government functions to form an effective Of the fiscal revenue and expenditure reduction mechanism for the county and township directly reduce the financial burden, but also lay the foundation for the establishment of the public financial system; (2) build the grassroots government’s democratic financial mechanism, the establishment of public, local government, the central government to participate in the democratic finance Division of labor, and building a public financial system under the democratic mechanism; (3) to face squarely the cause of the problem, get rid of the plight of the “positive and inverted trapezoidal effect” and completely solve the “three rural issues”.