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县级财政是地方财政的基础,是国家财政体系的重要组成部分。随着城乡统筹发展战略目标的实施和分税制财政体制的逐步到位,县级财政的任务将更加艰巨,县级财政的基础地位必须加以巩固。受经济发展水平、财源结构和传统体制的影响,目前安徽县级财政占全省财政收入的比重虽然不高,但在全省财政经济发展中的地位非同一般。针对县级财政中存在的主要问题,安徽省人大财经委课题组在财政厅的配合下,对县级财政展开调研,认真分析县级财政的地位与作用、基本情况和存在的问题,并就完善县级体制,建立健康、稳定的县级财政提出了具体思路和政策建议。
County-level finance is the foundation of local finance and is an important part of the national financial system. With the implementation of the strategic objectives of urban and rural overall development and the gradual attainment of the tax-sharing fiscal system, the task of county finance will become even more arduous, and the fundamental position of county finance must be consolidated. Affected by the level of economic development, the structure of financial resources and the impact of the traditional system, Anhui’s county-level finance accounts for a relatively small part of the total fiscal revenue in the whole province at present, but its status in the province’s financial and economic development is unusual. In response to the major problems in the county finance, the Task Force of the Financial and Economic Committee of Anhui Provincial People’s Congress, with the cooperation of the Department of Finance, conducted research on county-level finance and carefully analyzed the status and role of the county-level finance, its basic conditions and existing problems. Improve the county-level system, establish a healthy and stable county-level finance put forward specific ideas and policy recommendations.