县乡财政困难主要表现在:(1)财政收入缺口大,赤字面广。2001年,地方一般预算赤字县共计731个,赤字面36.6％。西部和欠发达地区情况更为严重。一些县虽账面无赤字,却普遍存在巨大的隐性赤字,即以当年应付未付的各种支出拖欠,或以负债、寅吃卯粮等形式存在的赤字。所以,实际发生赤字县、乡的数量和赤字规模可能 County and township financial difficulties are mainly manifested in: (1) a large fiscal deficit, a wide range of deficit. In 2001, the local general budget deficit counties totaled 731 with a deficit of 36.6%. The situation is even worse in the western and less developed regions. Although some counties carry no deficits, they generally have huge hidden deficits, namely those in arrears in the payment of unpaid amounts in the current year or deficits in the form of indebtedness and food. Therefore, the actual number of deficit counties, townships and the size of the deficit may be