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陕西省黄龙县是一个财政自给率只有27%、累计财政赤字2300多万元的困难县,靠举债才能发工资;而与之相对应的却是,全县平均9个农民养一个财政供给人员,这一比例比全国平均水平高出三倍多。黄龙县自1994年以来,用过许多办法来精简机构,缓解财政压力,曾是全国精简机构先进县。但这个县始终没有走出“精简——膨胀——再精简——再膨胀”的怪圈。县小官多支出多黄龙县地处山区,工业基础薄弱,财政收入主要源自农业,是陕北延安市13个县(区)财政最困难的县。据财政部门的统计表明,黄龙县财政收入年年增长,上级补贴年年增加,但是财政赤字却年年在扩大。黄龙县只有4万多人,但小县却是“麻雀虽小,五脏俱全”。为了与上面对接,机构达到308个,财政供养人员达到4400人。2000年,全县的财政收入是859万元,而支
Huanglong County in Shaanxi Province is a difficult county with a financial self-sufficiency rate of only 27% and a cumulative fiscal deficit of over 23 million yuan. It can only rely on debt to pay its wages. However, on the other hand, an average of 9 peasants in the entire county have a financial provider , Three times more than the national average. Since 1994, Huanglong County has used many methods to streamline its institutions and alleviate financial pressure. It was once an advanced county in the country in streamlining its institutions. However, the county has never walked out of the vicious circle of “streamlining-expansion-streamlining-re-expansion.” Multi-County Small Officials More Expenses More Huanglong County is located in the mountainous area with weak industrial foundation. Its fiscal revenue is mainly derived from agriculture. It is the most difficult financial county in 13 counties (districts) of Yan’an City in northern Shaanxi. According to statistics from the financial departments, Huanglong County’s fiscal revenue has been increasing year by year, and higher-level subsidies have been increasing year by year, but the fiscal deficit has been expanding year after year. Huanglong County, only more than 40,000 people, but small county is “sparrow is small, all-natural ”. In order to connect with the above, the agency reached 308, the financial support staff to reach 4400 people. In 2000, the county’s fiscal revenue was 8.59 million yuan, while the branch