黑龙江省县级财政困难及对策研究-公共管理学专业论文.docxVIP

Classified Index：F812.7 U.D.C：1000.8284 A Dissertation for the Master Degree in Public Management RESEARCH ON THE COUNTY LEVEL FINANCE DIFFICULTIES AND COUNTERMEASURES IN HEILONGJIANG PROVINCE Candidate: Yangshu Supervisor: Prof. Qizhongying Academic Degree Applied for: Master of Public Administration Specialty: Public Management Affiliation: Heilongjiang Finance bureau Date of Defense: March，2007 Degree-Offering-Institution: Harbin Institute of Technology  摘 要 县级财政是我国财政体系中的基础环节，是县域经济发展和社会稳定的 重要保障，对全国财政收支具有举足轻重的影响。自改革开放特别是 1994 年实行分税制改革以来，全国县级财政总体形势好转。但是，由于我国幅员 辽阔，各地区经济基础、资源禀赋、区位优势、文化背景、人力资