我国县乡财政普遍困难已是不争的事实,特别是在中西部地区就更是如此。而且伴随着农村税费改革的推进和农业税的减免,县乡财政危机越来越表现出不断加剧的趋势。有关资料显示,在我国3000多个县市中,财政长期呈现赤字的县市已超过50%,全国1080个县发不出工资来,约有50%-60%的乡( The general financial difficulties of counties and towns in our country are an indisputable fact, especially in the central and western regions. And along with the advancement of tax and fee reform in rural areas and the reduction and exemption of agricultural taxes, the financial crisis in counties and townships has been showing increasing trends. Relevant data show that in more than 3,000 counties and cities in our country, the counties and cities with long-term fiscal deficits have exceeded 50%, and the payrolls in 1080 counties nationwide have not been paid, with about 50% -60% of townships