【摘要】 随着分税制、农村税费改革等一系列政策措施的实施,乡村财力出现来源单一、收入大幅减少、债务负担沉重、财政风险加大等一系列问题,对基层政权的正常运转带来严重影响。解决这些问题和矛盾,既要重新界定乡村财政在现代公共财政框架下的职能,调整和完善基层财政体制,又要加快地方经济发展、推进政府职能转变,更要多策并举、积极化解乡村债务。更多还原

【Abstract】 Along with the implementation of the tax-sharing scheme,the taxes and administrative charges reform in rural areas,and a series of state tax policies,the financial condition of rural governments has been facing problems such as limited tax source,drastic income reduction,heavy debt burden and financial risk increase,which affect seriously the functioning of basic-level governments.To solve these problems,we should redefine the function of rural finance within the modern public financial framework,readjust and improve the basic-level financial system,and at the same time speed up the local economic development,prompt the transformation of government functions,and take multiple measures to tackle the rural debts.更多还原