改革开放以来,我国经济和社会发展取得了重大成就,国家财政逐步壮大。但地方财政尤其是县乡财政却在改革中暴露出不少问题,这些问题如果不能妥善解决,发展下去势必影响基层政权的正常运转,甚至会影响全国经济进一步健康、持续发展。县乡财政困局对于目前县乡财政存在的困难,应从财政的收支平衡、财政收支结构以及全国财政均衡发展等三个角度进行全面考察,这样可以更加宏观地把握我国县乡财政现存的问题。首先,县乡财政收支难以平衡,绝大多数县乡政府赤字运转,积累了巨大的风险分税制实施以来,县乡财政收入的增长速度远远小于支出的增长 Since the reform and opening up, great achievements have been made in China’s economic and social development and its state finance has gradually grown. However, local finance, especially county and township finance, has exposed many problems in the reform. If these problems can not be properly solved, the development will inevitably affect the normal operation of the grass-roots political power and will even affect the country’s further health and sustainable development. County and township financial difficulties For the current county and township financial difficulties, should be from the financial balance of payments, fiscal revenue and expenditure structure and the balanced development of the national fiscal perspective to conduct a comprehensive inspection, so that we can more macroscopically grasp the county finance problem. First of all, it is difficult to balance the fiscal revenues and expenditures of counties and townships. Since the vast majority of county and township governments run deficits and huge tremendous tax-sharing regulations have been put in place, the fiscal revenue in counties and townships has been growing at a much smaller rate than expenditure