当前，全国大多数县级财政吃紧，有的县基本上是“吃饭财政”，有的县连年赤字，少数县甚至不能按期发放机关干部和教师的工资。县级财政的困难，是改革中新旧体制相互作用的表现，只有通过加快经济发展，深化经济和财税体制改革才能解决。针对当前的具体情况，笔者提出如下几 At present, most county-level governments in China are in a tight fiscal position. Some counties are basically “financially fed.” Some counties suffer deficits year after year and counties can not even pay cadres and teachers on time. The difficulty of county finance is the manifestation of the interaction between the old and the new systems in the reform. Only through accelerating economic development and deepening the reform of the economy and taxation system can we solve this problem. For the current situation, the author made the following few