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县乡政府财力紧张,是我国分税制实施以后,农村税费改革以来的普遍现象。为了维护基层政权的正常运转和社会的稳定,建立和完善县级基本财力保障机制是近年来采取的主要解决措施之一。少数民族自治县由于其经济基础薄弱、经济总量小,再加上体制的不完善等多方面的原因,其县级基本财力的保障水平很低,为了实现全国范围内的财力横向均衡和基本公共服务均等化的目标,必须建立一种长效机制来确保少数民族自治县基本财力的稳定增长。
County and township government financial constraints, is the implementation of China’s tax system since the rural tax reform since the universal phenomenon. In order to safeguard the normal operation of the grass-roots political power and social stability, establishing and improving the basic financial security mechanism at the county level has been one of the major measures taken in recent years. Owing to their weak economic foundation, small total economy and the imperfect system, the minority autonomous counties have a very low level of basic financial protection. In order to realize the horizontal balance of capital across the country and the basic public Service equalization goal, we must establish a long-term mechanism to ensure the stable growth of the basic financial resources of ethnic minority autonomous counties.