目前县财政呈现两种趋势:一是预算内收入增长幅度相对缩小;二是预算外资金不断膨胀,且与预算内财力相当。要缓解县级财政困境,必须强化预算外资金管理,实行预算内外综合平衡,这是当前研究的新课题。 一、实行预算内外综合平衡势在必行 (一)强化财政职能的需要。实行“分灶吃饭”财政管理体制以 At present, the county finance presents two kinds of trends: one is that the budget revenue growth rate is relatively reduced; the other is that the extra-budgetary funds are constantly expanding and are within the budgetary financial resources. To alleviate the financial difficulties at the county level, it is necessary to strengthen the management of extra-budgetary funds and implement a comprehensive and balanced internal and external budget. This is a new topic for current research. First, the implementation of a comprehensive internal and external budget balance is imperative (A) to strengthen the financial functions of the need. Implementation of “sub-kitchen meal” financial management system to