目前,很多地方的县乡财政收支矛盾突出,已严重影响了地方政府的正常运转,影响了地方经济的发展,亟待采取相应对策加以解决。笔者通过调查发现,当前的县乡财政问题,主要反映在以下方面:一是预算内财力紧张,收支缺口较大。二是不少乡镇工资支出占财政支出的比例都达到80%以上,办公、事业经费明显不足。三是欠发工资问题突出。四是债务包袱沉重,已成为当前县乡财政的棘手问题。县乡财政困难,难以满足基本公共支出需要,便会引发各种“搭车收费”和乱收费行为,这不仅会扰乱正常的社会分配秩序,加重企业和农民的负担,而且会降低公共服务的质量和效率,危及基层政权的稳定。县乡财政困难是多方面因素共同 At present, the contradiction between fiscal revenues and expenditures of counties and townships in many places has seriously affected the normal operation of local governments, affected the development of local economy and required urgent solutions to be taken. The author of the survey found that the current financial problems in counties and townships are mainly reflected in the following aspects: First, budgetary financial constraints, large gaps in revenues and expenditures. Second, quite a number of township and town payroll expenditures account for more than 80% of the total expenditures. There is a clear lack of funding for office work and business. Third, outstanding wages outstanding. Fourth, the heavy debt burden has become a thorny issue for the current county and township finance. County and township financial difficulties, it is difficult to meet the basic needs of public expenditure, it will trigger a variety of “ride charges” and indiscriminate charges, which will not only disrupt the normal social order, increase the burden on businesses and farmers, but also reduce public services The quality and efficiency of the grassroots regime endanger the stability of the regime. County and township financial difficulties are many factors in common