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从县乡财政预算管理的角度来看,县乡财政体制实质上是县与乡两级政府之间的财政收入与财政支出划分体制。县乡财政管理体制作为县乡财政分配的基本制度,是县级政府用以调节和处理县乡之间各方面分配关系和财政管理责任与权限的重要手段。改革和完善县乡财政管理体制‘需从以下
From the county budget management point of view, the county and township financial system is essentially the county and township level government revenue and financial expenditure between the division system. County and township financial management system as the basic system of county and township financial allocation is the county level government to adjust and deal with all aspects of the distribution between the county and township and financial management an important means of responsibility and authority. Reform and improve the county and township financial management system ’needs from the following