近年来,随着财税管理体制的改革完善,各地县乡财政收入持续增长,财政保障能力不断提高,有力地支持了县域经济和社会各项事业发展。与此同时,由于县域经济发展不平衡、财政供养人员增长过快,财力配置和财政支出责任不对称等原因,一些县乡财政困难问题也日益凸现。甘肃省华池县作为一个革命老区、国家扶持的贫困县,全县总人口13万人,其中农业人口11万,2016年农民人均纯收入7223.3元,全县财政收入3.41亿元,而年均工资支出达5.32亿多元,县乡财政入 In recent years, with the reform and improvement of the fiscal and taxation management system, the fiscal revenue of counties and towns throughout the country has been continuously increasing, and the financial security capability has been continuously improved, effectively supporting the development of the county economy and various social undertakings. At the same time, due to the unbalanced economic development in the county economy, the excessive growth of financial support personnel, the imbalance of financial allocation and fiscal expenditure responsibilities, the financial difficulties of some counties and townships have also become increasingly prominent. As an old revolutionary base in poor counties supported by the state, the county has a population of 130,000 with an agricultural population of 110,000. In 2016, the per capita net income of farmers was 7,223.3 yuan and the county’s fiscal revenue was 341 million yuan. The annual average Wages and salaries reached 532 million yuan, the county and township financial into