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随着我国经济体制改革的逐步深入和商品经济的发展,全国已有126个县成为财政收入亿元县,但在全国2000多个县中,仍有相当一部分县级财政目前尚不能自求平衡,属于“吃饭型”、“补贴型”财政。笔者认为,导致县级财政困难的重要原因之一是财源建设薄弱。主要表现为: 1、自然历史条件和社会经济环境较差,县级经济发展滞后,生产成本高,经济效益低,从而使潜在的财源无法开发。2、财源结构不合理。一部分县的财源,长期以来靠啃农业老本和发展商业过日子。企业收入低,农税比重高。如果农业受灾减产、工业亏损、商业经营不景气,那么就没有其他财源可以替代,县级财源将会面临断源的困境。3、县级产业结构处于低层次状态,制约县级财源开发的深度和广度。目前大部分县的产业结构状况是第一产业比重大,大多数县几十年都是以生产粮棉油为主,其他多种经营生产发展缓慢,第二、三产业落后。县级企业经济效益低、亏损严重。而且三项产业内部之间的结构不尽合理,严重制约了县级财源的
With the gradual deepening of China’s economic reform and the development of the commodity economy, 126 counties in the country have become counties with a financial revenue of 100 million yuan. However, in the more than 2000 counties throughout the country, a considerable portion of county-level treasuries can not yet be self-seeking , Belong to “eat type”, “subsidy type” finance. In my opinion, one of the important reasons leading to financial difficulties at the county level is the weak financial resources. Mainly as follows: 1, the natural history conditions and social economic environment is poor, the county-level economic development lags behind, high production costs, low economic efficiency, so that potential financial resources can not be developed. 2, financial structure is irrational. A part of the county’s source of income has long relied on eating old agricultural capital and developing commercial businesses. Low business income, high proportion of agricultural tax. If the output of agriculture is reduced, industrial losses and business operations are sluggish, no other sources of finance will replace them. County-level sources of finance will face the dilemma of breaking sources. 3, the county-level industrial structure in a low-level state, limiting the county-level development of financial resources in depth and breadth. At present, the industrial structure of most counties is the major proportion of the primary industry. Most counties mainly produce grain and oil-based oil for decades. Other diversified production and management have been slow to develop and the secondary and tertiary industries are lagging behind. County-level economic efficiency is low, a serious loss. Moreover, the internal structure of the three industries is not reasonable, which severely restricted the financial resources at the county level