论文部分内容阅读
余庆县是一个典型的山区农业县,财源结构单一,财政收入主要依靠农业,农业税收占地方财政收入的比例多年来都在60%以上。这种单一的财源结构严重制约了全县经济社会的健康发展,其弊端主要表现在以下三个方面:1.过分依赖于农业的财源结构潜伏着极大的风险。首先是自然风险,一旦遇上较大的自然灾害,农民收入和财政收入将同时受到极大影响,财政还要承担更大的救济任务。其次是由于结构不合理,政策性风险大。如1998年国家实行烤烟生产计划宏观调控,使我县烟叶特产税锐减1200余万元,形成财政收入大起大落的状况,无法稳定增长。第三是市场风险,除烤烟、粮食外,其它农副产品的价格是编制财政预算时难以正确估计的,增大了财政预算的风险系数。
Yuqing County is a typical mountainous agricultural county with a single source of financial resources and mainly relying on agriculture for its fiscal revenue. Over 60% of the local government revenue has been collected from agricultural taxes over the years. This single source of financial structure has seriously hampered the county’s economic and social development, its drawbacks are mainly manifested in the following three aspects: 1. Excessive dependence on agriculture, the resource structure lurks a great risk. The first is natural risks. In the event of a major natural disaster, the incomes and financial revenues of the peasants will be greatly affected at the same time, and the financial sector will assume even greater relief tasks. Second, because of the unreasonable structure and large policy risks. For example, the state implemented the macro-control of tobacco production plans in 1998, causing the tobacco tax of our county to drop sharply by more than 12 million yuan, resulting in a situation of ups and downs in fiscal revenue and a steady growth. The third is market risk. Except flue-cured tobacco and grain, the prices of other agricultural and sideline products are difficult to correctly estimate when preparing the budget, which increases the risk coefficient of the budget.