地方财政是国家财政的重要组成部分。地方各级财政不仅承担本级行政事业经费的供给,而且还承担本地区经济社会事业发展及维护社会稳定的一切开支。由于区域经济差异等原因,地方财力与地方财政的职能很不匹配。地方(尤其是内陆地区)财政非常困难,很多县、乡级财政几乎难以为继。为此,振兴地方财政是摆在各级地方政府及广大财政工作者面前的一项现实而 Local finance is an important part of state finance. Local governments at all levels should not only undertake the provision of administrative expenses at their own level, but also bear all the expenses for the development of economic and social undertakings and the maintenance of social stability in the region. Due to regional economic differences and other reasons, the functions of local finance and local finance do not match well. Local (especially inland areas) finance is very difficult, many counties, township financial almost unsustainable. For this reason, rejuvenating the local finance is a reality that is placed before the local governments at various levels and the vast numbers of financial workers