笔者认为,要构筑县级公共财政框架,必须着重解决以下几个突出问题:1.思想认识问题。在县级公共财政改革中.有两种片面认识:一是公共财政支出改革是由单位分权向财政集中转变,如取消单位账户、实行集中统一核算,又回到供给制的老路上,是改革的倒退。二是县级财政是“吃饭”财政,财 The author believes that to build a county-level public financial framework, we must focus on solving the following outstanding issues: 1. Ideological understanding. In the county-level public finance reform, there are two kinds of one-sided understanding: First, the reform of public finance expenditure is from the decentralization of power to centralized finance, such as the cancellation of unit accounts, the implementation of centralized accounting, back to the old system of supply and reform Backwards Second, county finance is “food” finance, money