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近几年地方政府,特别是县、乡镇政府的财政困难,成为亟待解决的问题。温岭市泽国镇的财政运行状况具有一定代表性:实行分税制以来,乡镇财力存在明显向上集中趋势,但没有规范的财政转移支付制度;在乡镇政府可支配财力中,预算外收入依然扮演重要角色,而在预算外收入中,土地出让收入越来越成为最主要来源;在乡镇财政支出中,预算内支出只能维持政府机构运转,而工业化和城镇化过程中的资本性支出则主要靠预算外支出。改善乡镇政府财政运行状况应从以下几个方面着手:明确乡镇政府职能并确保其相应财力,在财力向上集中的同时建立起完善的转移支付制度,规范预算外收入和土地收入,降低乡镇政府运行成本。
In recent years, the financial difficulties of local governments, especially counties and township governments, have become urgent problems to be solved. Since the implementation of the tax-sharing system, there has been a clear upward trend in the financial resources in towns and townships, but there is no standardized fiscal transfer payment system; extra-budgetary revenue still plays an important role in the manageable financial resources of township governments, In the extra-budgetary income, the land transfer income is becoming the most important source; in the township financial expenditure, the budget expenditure can only maintain the operation of government agencies, while the capital expenditure in the process of industrialization and urbanization depends mainly on extrabudgetary expenditure. Improve the financial operation of township government should proceed from the following aspects: a clear job of township government functions and ensure that their financial resources, focusing on financial resources at the same time establish a perfect system of transfer payments, regulate extra-budgetary income and land revenue and reduce the operating costs of township government .