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早在1996年,广东省就开始对县进行财政转移支付补助,到2003年,财政转移支付补助从5.8亿元增加到67.9亿元,增加了10倍,但各县市负债问题仍十分严重,平均6.37亿元。针对这种现状,2004年4月,省政府出台了《促进县域经济发展财政性措施的意见》,按照确保既得利益、促进收入增长、实行奖励先进、鞭策后进的原则,建立“确定基数,超增分成,挂钩奖罚,鼓励先进”的财政激励机制,一定四年不变。在此基础上,2005年,广东省又出台了两个配套措施,分别是《关于帮助县(市)解决镇(乡)财政困难的意见》和《广东省提高县域财政自给水平的考核办法(试行)》,集中解决100个县(区)和1000个镇(乡)的财政困难以及财政的自给水平。
As early as 1996, Guangdong Province started to subsidize the transfer payments to counties. By 2003, the subsidies for transfer payments increased from 580 million yuan to 6.79 billion yuan, an increase of 10 times. However, the debt problems of various counties and cities remained extremely serious, An average of 637 million yuan. In response to this situation, in April 2004, the provincial government promulgated the “Opinions on Fiscal Measures to Promote Economic Development in the County Areas”. In accordance with the principle of ensuring vested interests, boosting income growth, implementing advanced incentives and stepping forward, the Bank established the “ Increase share, linked to rewards and punishments, encourage advanced ”financial incentives, a certain four years unchanged. On this basis, two complementary measures were introduced in 2005 in Guangdong Province, namely “Opinions on Assisting Counties (Cities) in Solving the Financial Difficulties in Towns (Townships)” and “Measures for Improving Guangdong’s Self-sufficiency in Financial Services in Guangdong Province Pilot) ”to focus on solving the financial difficulties of 100 counties (districts) and 1,000 townships (townships) as well as the financial self-sufficiency level.