分税制改革以来,广西县乡财政收入增长缓慢,且增长质量不高,财政自给能力、自主调节能力很弱;公共产品或准公共产品的投入严重缺失,属于典型的“吃饭财政”;赤字严重,债务严峻。造成广西县乡困难的制度成因,主要有财权上移、事权下移、转移支付不规范、机构改革滞后、法规政策影响、政府层级过多等。 Since the reform of the tax-sharing system, the fiscal revenue in Guangxi’s counties and townships has been slow to grow, and its quality of growth is not high. Its financial self-sufficiency and its ability of independent regulation are very weak. The input of public goods or quasi-public goods is seriously lacking, which is typical of “eating finance” Serious, serious debt. The causes of the system that caused the difficulties of counties and townships in Guangxi include the shift of financial power, the shift of power, the irregular transfer payment, the lag of institutional reform, the impact of laws and regulations and the excessive level of government.