文章摘要
小城镇发展与财政建设非良性互动问题研究
Negative Interactions between Small Town Developmentand Fiscal Institutionalization
  
DOI:
中文关键词: 小城镇  财政建设  财政管理体制  行政管理体制
英文关键词: Small town  Fiscal institutionalization  Financial management sy stem  Administrative system
基金项目:国家自然科学基金重点项目《农业结构调整与产业化经营问题及策略研究》(70133001)子项目“农村城镇化建设 与农业产业结构调整的互动关系研究” ;河北省“ 十五” 重大项目《河北省重点小城镇社会经济发展规划研究》
作者单位
汪建华 中国农业大学工学院 
王德成  
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中文摘要:
      小城镇发展与财政建设是一种动态的、相互作用、相互制约的循环关系。目前我国东西部不发达地区 普遍存在着小城镇财权与事权不对称、财政性资金管理混乱、财政收支结构不合理、财政负债严重等影响小城镇发 展的典型问题, 从根本上抑制着小城镇财政建设和可持续发展之间的良性互动作用的充分发挥。文章从小城镇经 济发展水平、财政管理体制和行政管理体制三方面深入分析原因, 指出小城镇发展与财政建设非良性互动的症结 之所在, 提出促进小城镇发展与财政建设良性互动的改革方案。
英文摘要:
      There exists a dynamic, interactive and mutual-confining relationship between small tow n development and fiscal institutio nalization.In the under-developed regions in China , there are some typical problems, like the mismatch between the authoritative power and fiscal deficiency , chao tic management of budgetary funds , inappropriate structure of fiscal income and expenditure , large fiscal liabilities , which fundamentally hamper the positive interactio n between fiscal institutionalizatio n and sustainable dev elo pment of small towns.This article makes an in-depth analy sis, from the three dimensions of small town economic development level , financial management system and administrative management sy stem , the reasons behind, pointing out the cause for neg ative interaction betw een small town development and fiscal institutionalization , and proposing reform solution for the positive interactio n between small tow n development and fiscal institutio nalization.
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