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2006年,以“预算共编、账户统设、集中收付、采购统办、票据统管、县乡联网”为主要内容的“乡财县管”改革开始在部分地区试点实施,经过这几年的发展和改革,该管理模式逐渐成熟并在众多县乡推行,实践证明“乡财县管”对于规范乡镇财政资金的收支、提高财政资金的使用效率有着重要的作用。但是,实践中该模式也暴露出了一些问题,这些问题正在威胁着“乡财县管”模式。本文从“乡财县管”在近几年的实施中取得的成就为出发点,系统分析了其存在的问题和解决措施。
In 2006, the “Rural Finance County Administration” whose main content was “budget compilation, account management, centralized payment and payment, procurement and management, bill management and county / township networking” was piloted in some areas in 2006, After several years of development and reform, the management mode has gradually matured and implemented in many counties and townships. Practice has proved that “township and county administration” plays an important role in regulating the revenues and expenditures of township financial funds and improving the efficiency of the use of fiscal funds . However, in practice, this model also revealed some problems that are threatening the model of “rural financial management.” This paper starts with the achievements made in the implementation of “Township counties and counties” in recent years, and systematically analyzes the existing problems and solutions.