【摘要】 县级财政是直接面向基层人民群众提供公共服务的基层财政,承担着最广泛的民生性财政支出任务,完善县级基本财力保障机制,增强县级政府特别是困难县政府的财政支付能力,对于完善财力与事权相匹配的财政体制,控制和化解基层政府债务风险,全面推进民生财政体系建设,增强县级政府公共服务能力,提高县级政府公共服务水平,促进基层社会和谐与稳定具有重要意义。通过分析河北省县级财政运行中存在的问题及成因,分别从明确县级基本财力保障范围,合理制定县级基本财力支付标准,挖掘县级财政自身保障潜力和明确上级财政转移支付保障责任等方面,提出了完善县级基本财力保障机制的对策建议。更多还原

【Abstract】 County-level finance is the root of finance which provides directly grass roots mass with public service,undertaking the most widely financial expenditure mission to people’s necessities.Perfecting safeguard mechanism capacity of county basic finance and enhancing county government’s financial capacity,especially,to reinforce poor county government’s capacity is of great significance.Firstly,it can adjust the financial capacity and power with financial system.Secondly,it helps controlling and releasing the grass-roots government debt risk.Thirdly,it comprehensively promotes building a democratic financial system.Fourthly,it enhances the capacity of county government’s public service,improves the level of county government’s public service.And lastly it promotes social harmony and stability in grass-roots level.This thesis,through the analysis of problems and issues in financial operations in counties of Hebei Province,which provides recommendations on perfecting safeguard mechanism of County Basic Finance,including clear protection scope of county basic finance,reasonably formulating the standard of payment for county basic finance standard,exploiting county self-protection financial potentialities and clear superior government transfer-pay’s protection duty.更多还原