实现财政收支平衡,既是落实《预算法》的基本要求,也是促进地方经济发展,实现财政良性循环的重要途径。财政困难县实现财政脱贫,进而实现财政收支平衡,必须注意解决以下几个问题。 坚定实现财政 收支平衡的指导思想 明确的财政工作指导思想是实现财政收支平衡的关键。应当承认,几乎所有的贫困县都是财政困难县。相当多的县都是连年赤字,而有些县账目上的财政收支平衡却是通过“数字游戏”拼凑出来的。可以说,客观条件差,收入规模小,可用财力少,虽然都是产生赤字的重要原因,但却不是根本原因。在“吃饭型”财政困难县,财政本身面临“收入难增、支出难控、平衡难保”的严重挑 To achieve a balance between fiscal revenues and expenditures is not only the basic requirement for the implementation of the Budget Law but also an important way to promote the development of local economy and realize a virtuous circle of finance. Financial difficulties County to achieve fiscal out of poverty, thus achieving the balance of payments, we must pay attention to solve the following problems. The guiding ideology of resolutely realizing a balance between fiscal revenues and expenditures A clear guiding ideology of financial work is the key to achieving a balanced fiscal revenue and expenditure. It should be acknowledged that almost all poor counties are counties with financial difficulties. A considerable number of counties have annual deficits, while the balance of payments in some county accounts is pieced together by “digital games.” It can be said that the objective conditions are poor, the scale of income is small and there is less available financial resources. Although these are all important causes of the deficit, they are not the fundamental reason. In the “food-type” financially-distressed counties, the financial sector itself is confronted with serious challenges such as “income growth is hard to come by, costs are hard to control, and balance is hard to come by”