建立县级财政平衡新机制的实践与探索江佑武实现财政收支平衡，是财政预算管理工作的基本要求。但是，财政赤字尤其是县级财政赤字的困挠却由来已久，这既有客观原因，也有主观因素。为了“不把赤字结转到下个世纪”，实现振兴四川财政的阶段性目标，建立各级财政自求平衡... Practice and Exploration of Establishing a New Mechanism of County-Level Fiscal Balance Jiang Youwu Realizing the balance of revenue and expenditure is the basic requirement of budgetary budget management. However, the fiscal deficits, especially the fiscal deficits at the county level, have been suffering for a long time, both objectively and subjectively. In order to “do not carry the deficit to the next century,” realize the phased goal of rejuvenating Sichuan’s finance and establish a fiscal balance at all levels ...