【作者】 杨彩妮；

【导师】 谭建立；

【作者基本信息】 山西财经大学 ， 财政学， 2012， 硕士

【摘要】 近些年，县级财政困难逐渐发展成为一个全国性问题，主要表现为财政负债高，财政风险高，财政收入偏低等现象。县级财政作为财政体系的基层的部分，一旦陷入困境必然会引起广泛的经济效应、社会效应和政治效应，特别是在广大的农村地区。因此，建设怎样的县级财政成为理论界和实际工作者备受关注的课题。针对目前的县级财政运行状况，基于市场经济体制与公共财政理论和财政分权理论的启示，本研究分析了目前县级财政基础和能力建设的现状，罗列了影响县级财政可持续发展的问题，从政府层级和财政层级、县级政府财权与事权划分、转移支付制度等角度进行了原因的分析。在坚持科学发展观等重要理论的前提下，明确县级财政基础和能力建设改革的目标和任务，强调多种手段、多种政策综合运用，提出了增强县级财力的一系列措施.只有各项改革同时进行，多管齐下，才有可能建立起可持续发展的县级财政。并对构建县级财政可持续发展评价系统提出了初步的设想：产业结构调整,科学扩大财源，完善制度改革，转变法制与监督策略；科学合理设置机构，健全财政管理程序等其他配套措施。本研究虽然试图初步构建起县级财政可持续发展的理论框架，但是由于作者的知识结构有限，本研究还留下了不少遗憾。希望论文的研究成果能在县级财政可持续发展研究领域中起到抛砖引玉的作用。更多还原

【Abstract】 In recent years, the county financial difficulty has gradually become a national problem,mainly showed in the big financial debt and risk, low financial revenue and so on. As the mostbasic section of national financial system, if the county finance gets stuck in the difficulties, it mustlead to a wide effect in economy, society and politics, especially in the rural area. Therefore,academic circles and the theory must pay attention to this issue that what kind of county financeshould be constructed.According to present operation of county finance, based on the market economic system and thetheory of public finance and fiscal decentralization theory, this study analyzes the present countyfinancial foundation and ability of the construction, listing the sustainable development problems ofpresent county finance.This paper analysis some reasons from government level and the financiallevel, county government property rights and the governance divided, shift payment system and so on.In insisting scientific development view and other important theory, clearing the objectives andtasks of the financial foundation and ability construction, and emphasizing the means to use avariety of means and policy, this paper puts forward a series of measures to strengthen countyfinancial resources. Only this, it will be possible to set up the sustainable development of countyfinance. The preliminary tentative plan has also been raised for constructing the sustainableappraisal system of county finance In order to science expansion of financial resources we shouldrestructure the industrial. Changing in the legal system and supervision strategies so that to improvethe institutional reform. Scientific and rational set up structure to perfect financial managementprocedures and other supporting measures.Here we intended initially to construct theoretical frame of sustainable county finance. Butbecause of the limitation of the writer’s knowledge, there are some insufficiencies left in this paper.I hopes that its results can encourage more valuable ideas on the sustainable development researchof county finance.更多还原