在当前发展背景下,县级政府承担了绝大多数管理与发展职能,但是受制于历史包袱沉重、管理监控不力、事权财权脱节、收支结构失衡等方面的因素,县级财政进入了近期以来负担最为沉重、运行最为艰难的境地。破解当前县级财政困境,应当从广开县级财政收入来源、保持事权财权对称、完善转移支付制度和强化财政资金使用监管等方面入手,有效提升县级财政保运转、保民生和促发展的功能。 Under the current development background, the county-level government undertakes most functions of management and development, but subject to the heavy historical burden, poor management and control, the disregard of the powers and powers and the unbalanced income and expenditure structure, etc., the county-level finance has entered the recent period Burden is the most heavy, the most difficult situation to run. To solve the current county-level fiscal predicament, we should start from widening the source of county-level fiscal revenue, keeping the power and property rights symmetrical, perfecting the transfer payment system and strengthening the supervision of the use of fiscal funds, so as to effectively improve the county-level fiscal transport, livelihood protection and development Features.