我国地方财政风险的形成机理及防范对策（The formation mechanism and Countermeasures of local financial risk in China）.docVIP

我国地方财政风险的形成机理及防范对策（The formation mechanism and Countermeasures of local financial risk in China） The formation mechanism and Countermeasures of local financial risk in China The formation mechanism and Countermeasures of local fiscal risk in China 2008-12-20 15:15:29 Since the 1994 tax system reform of the financial system, local finance financial status has been strengthened, the local finance has played an important role in providing local public goods and the organization of local finance, the national financial and economic stability and growth, also has important supporting role. But at the same time, local financial difficulties, especially the financial difficulties of the county and township level is more and more prominent, especially in the rapid growth of the national fiscal revenue at the same time, grassroots financial difficulties intensified, the defects and problems of rural compulsory education, rural public health system construction, has become the focus of attention, a variety of dominant and recessive financial risk in the local financial operation shows. I. the form of local fiscal risk 1., fiscal revenue risk From the perspective of local financial resources, the risk of local fiscal revenue is mainly manifested in the contradiction between revenue and expenditure, and the budget balance of finance is very difficult. According to relevant data,years, local government revenue, the average total fiscal revenue accounted for only 47.65%, while the local government fiscal expenditure accounted for an average of 70.17% of the total national fiscal expenditure, the local governments own long-term lack of financial resources and sluggish growth, adjustable income and public demand gap is increasing year by year. Moreover, the local fiscal revenue structure is out of balance, and some county and township governments continue to seek extra budgetary revenue to solve the problem of fiscal imbalances. A downward trend in the local tax revenue a