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所谓法定支出,是指上级有硬性文件、政策规定,要求县(市)必须列入财政预算的各项支出。 1994年我国实行分税制以来,中央财政逐步加大了对中西部地区等困难县乡财政的转移支付力度,有效地缓解了县乡财政困难。但随之而来的各项法定性支出政策相继出台。这些支出政策,虽然保障了部分刚性支出,但从笔者工作的湖南省湘西土家族苗族自治州泸溪县的实际情况看,则感到带来的“忧”大于“喜”。
The so-called statutory expenditure refers to the higher level has hard documents, policies and requirements, counties (cities) must be included in the budget of the various expenditures. Since the implementation of the tax-sharing system in 1994, the central finance has gradually stepped up its transfer payments to countless counties and townships in the central and western regions, effectively alleviating financial difficulties in counties and townships. However, the subsequent legal expenditure policies have been introduced. Although these expenditures guarantee part of the rigid expenditures, the actual situation of Luxi County, Hunan Province, Tujia and Miao Autonomous Prefecture in Hunan Province, is more than that of “hi”.