论文部分内容阅读
县级财政是我国财政体系中的基层财政,处于财政资金运行末端,服务着广大基层群众,其管理和运行状况直接影响着国家财政职能实现、财税政策落实以及民生福祉改善。本文从县级财政入手,以问题为导向,结合2015年广西财政厅县级财政运行情况检查调研工作实践,研究剖析县级财政运行中存在的突出问题,提出对策建议,旨在为加强和改进财政管理,更好地发挥财政职能作用提供有益的决策参考。一、当前县级财政运行中存在的主要问题
County-level finance is the grassroots finance in China’s financial system. It is at the end of the operation of fiscal funds and serves the broad masses of the grassroots. Its management and operation status directly affect the fulfillment of state finance functions, the implementation of fiscal and taxation policies and the improvement of people’s livelihood and well-being. This article starts from the county finance and takes the problem as the guide. Based on the investigation and investigation of county finance in Guangxi province in 2015, this paper analyzes the outstanding problems in the county finance operation and puts forward countermeasures and suggestions to strengthen and improve Financial management, to better play the role of financial functions to provide useful decision-making reference. First, the current county-level financial operation of the main problems