CAJ | 학술논문

当前县乡财政困难在我国带有普遍性.安徽省近年为缓解县乡财政困难进行了＂省直管县＂财政体制改革试点和＂乡财县管＂改革,并取得了一定成效,但改革并不彻底.真正解决问题需要更多的制度创新.
당전현향재정곤난재아국대유보편성.안휘성근년위완해현향재정곤난진행료＂성직관현＂재정체제개혁시점화＂향재현관＂개혁,병취득료일정성효,단개혁병불철저.진정해결문제수요경다적제도창신.
The financial difficulty of counties and townships are very common in current China. In order to relieve the financial difficulty of the counties and townships, Anhui province has in recent years implemented some reforms such as the direct administration of the county＇s finance by the provincial fiscal system and the county＇s supervision of township finance. These reforms are effective to a certain degree. But the reforms are not complete, so we need more systematic innovations to solve the problem.