在计划经济向市场经济转轨变型的过程中,市(县)级财政工作遇到了诸多困难和问题:一是部门的预算外收入难归集,大量财政性资金流失在收费部门和收费单位手中。二是财政支出难监督,一些行政事业性单位乱支、乱补、乱收费、违规举债、超前消费、“寅吃卯粮”的现象时有发生。三是社会公共支出难保障。保工资、保机关正常运转、保稳定的压力日益增大。四是县级财政难调控,培植地方财源的手段乏力。五是政府财政支出范围难界定。为了从根本上解决县级财政的这些难题,湖北省枝江市扎实认 In the course of the transition from a planned economy to a market economy, many difficulties and problems have been encountered in the financial work at city (county) level. First, extra-budgetary income of the department is hard to be repatriated and a large amount of financial funds are lost in the charging departments and charging units. Second, it is difficult to supervise the expenditure of the government. Some administrative units spend their money in chaos, indiscriminate charging, indiscriminate charging, irregular borrowing, and advanced consumption, which often occur from time to time. Third, social public expenditure is hard to guarantee. Keeping wages and guaranteeing the normal operation of the organs and ensuring the stability of the increasing pressure. Fourth, it is difficult to control the county-level finance and cultivate the means of local financial resources. Fifth, the scope of government spending is difficult to define. In order to fundamentally solve these problems of county finance, Zhijiang City, Hubei Province, a solid recognition