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在实行分税制财政体制后,乡镇财政如何按市场经济和分税制的求进行改革,是财政体制亟待研究解决的问题.笔者从基层的角度对此提出一些看法和意见.一、乡镇财政体制的现状和问题现行乡镇财政管理体制的基本框架大致分为两类:一是大包干体制,即实行“划分收支,核定基数,收支包干”体制;二是收支挂钩体制,即实行“定收定支,收支挂钩,超收分成(或总额分成),短收自负,超支不补,结余留用”的体制.从实践看,这些体制对调动乡镇理财积极性,促进乡镇经济发展,平衡县(区)财政收支等方面,发挥了积极的作用.但随着社会主义市场经济体制的推行,这种大包干的预算管理体制暴露出不少问题.已不适应经济发展的需要,主要表现在:一是乡镇之间经济发展的差距拉大,造成财政管理体制类型过多和不配套,乡镇财政职能残缺不全.二是财权与事权分离,乡镇财政对县(区)级财政依附性很强,没有真正形成一级预算实体.三是收支范围划分不清,基数测定不合理;体制不能及时兑现,甚至不兑现.
After the tax-sharing fiscal system is implemented, how to reform the township finance in accordance with the market economy and the tax-sharing system is an issue that the financial system urgently needs to be studied and solved.This paper puts forward some opinions and opinions on this from the perspective of grassroots.First, The current basic structure of the township financial management system can be divided into two categories: First, a system of large contracts, that is, the implementation of “divided revenue and expenditure, approved base, income and expenditures” system; second is linked to revenue and expenditure, that is, In terms of practice, these systems have a positive impact on mobilizing the enthusiasm of township financial management and promoting the economic development of townships and towns, balancing the county (district) Fiscal revenues and expenditures, etc. However, with the implementation of the socialist market economic system, such a large budget management system has exposed many problems and has not met the needs of economic development mainly in the following aspects: one Is the gap between the economic development of towns and villages widened, resulting in too many types of financial management system and not complete, township financial functions incomplete incomplete .Second, the separation of financial rights and powers, the township financial (District) level of financial dependence is very strong, not really formed an entity Third, budget revenue and expenditure scoping unclear, unreasonable determination of the base; Institutional can not be fulfilled, not even cash.