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我国现有2400多个县,县级财政收入占全国财政收入的比重相当大,可以说县级财政是国家财政的重要基础。改革开放以来,特别是实行分税制财政体制改革以来,各地抓住机遇,大力发展经济,财政实力不断壮大。但从目前来看,县级财政困难的状况并没有明显的改善,以四川省达川地区一些县的情况为例,主要表现是县级经济发展质量低,整体效益差,财政收入增长乏力,财政支出增长加快,财政自给率下降,地区间财政经济发展不平衡。要实现中央提出振兴国家财政这一目标,必须加强县级财政的基础地位,从根本上改变县级财政困难的状况。一、树立自力更生和过紧日子的思想加强县级财政基础地位必须转变思想观念,纠正认识上的一些偏
There are over 2,400 counties in our country, and the county-level fiscal revenue accounts for a relatively large proportion of the national fiscal revenue. It can be said that county-level finance is an important foundation for state finance. Since the reform and opening up, especially since the implementation of the tax-sharing fiscal system reform, all localities have seized the opportunity and vigorously developed the economy with ever-increasing financial strength. However, for the moment, there is no obvious improvement in the financial difficulties at the county level. Taking the cases of some counties in Sichuan’s Dachuan as an example, the main performance is that the quality of economic development at the county level is low, the overall efficiency is poor, the fiscal revenue growth is sluggish, Fiscal expenditure accelerated, fiscal self-sufficiency rate dropped, and inter-regional fiscal and economic development was uneven. To achieve the central government’s goal of rejuvenating state finance, we must strengthen the fundamental position of county finance and fundamentally change the state of financial difficulties at the county level. First, to establish self-reliance and tightening the idea of strengthening the county-level financial foundation must change the concept of ideas to correct some of the cognitive