当前,县乡财政困难是一个突出的问题,我区不少的县乡财政发生赤字,不仅制约着社会经济事业的协调发展,而且在一定程度上危及社会的安定。特别是今年既是财税体制改革的第二年,又是“八五”计划的最后一年,加强财政工作,实现收支平衡,具有十分重要的意义。因此,如何缓解财政困难是预算会计研究会所面临的重要研究课题,这就要求研究 At present, the financial difficulties in counties and townships are a prominent issue. The fiscal deficit in many counties and towns in our district not only restricts the coordinated development of social and economic undertakings, but also to some extent endangers the social stability. In particular, this year is not only the second year of the fiscal and taxation system reform, but also the last year of the “85” plan. It is of great significance to strengthen financial work and achieve a balance of payments. Therefore, how to alleviate the financial difficulties is an important research topic that the BBA will face, which requires research