近年来,县乡经济社会得到较快发展,城乡面貌焕然一新,但在经济社会转型升级的过程中,县乡财政支出需求较快增长,财政收支矛盾较为突出,县乡政府性债务不断增加,财政资金调度日渐困难。妥善处理好县乡财政收支矛盾,积极规范举债行为,合理控制债务规模,有效防范债务风险,对推动县乡经济社会持续健康发展具有十分重要的意义。一、县乡债务成因分析(一)财力的增长远低于支出需求近年来,虽然县乡财政收入每年都保持较快增长,但随着人员工 In recent years, the economic and social development in counties and townships has been rapidly developed, and the appearance of urban and rural areas has been completely renewed. However, in the process of economic and social transformation and upgrading, the demands for fiscal expenditures in counties and townships have increased rapidly, the contradictions in revenues and expenditures have become more prominent, Scheduling financial funds increasingly difficult. Properly handling the contradictions between the revenues and expenditures of counties and townships, actively regulating the behavior of debts, controlling the scale of debts rationally, and effectively preventing the debt risks are of great significance for the sustained and healthy economic and social development in counties and townships. First, the county and township debt causes analysis (A) far less than the growth of financial needs Expenditure In recent years, although the county and township financial revenue to maintain rapid growth every year, but with the staff