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本文对我国县乡政府管理体制改革的必要性作出分析,改革有助于缓解县乡政府财政压力、有助于改革农村税费问题、有助于建设农村公共服务设施,同时提出县乡财政管理体制改革中存在的问题,如责任划分不清、没有真正建立地方税体系、农村税费改革问题等,最后研究县乡财政管理体制改革的改革思路和对策,如对事权和支出责任划分清晰、完善县乡财政收入体系以及加强县乡政府财政管理等。
This paper analyzes the necessity of the county and township government management system reform in our country. The reform helps to alleviate the financial pressure on the county and township governments, helps to reform the rural taxes and fees, helps to build the rural public service facilities, The problems in the system reform, such as unclear responsibility, no true establishment of the local tax system, the reform of rural taxation and so on. Finally, we study the reform ideas and countermeasures of reforming the financial management system in counties and townships, such as clarifying and improving the responsibility and expenditure responsibilities, County and township fiscal revenue system and strengthen the county and township government financial management.