改革开放以来,县级财政随着经济的发展和财税体制改革不断深化,实力不增强。但长期以来,县级财政运行的质量都不容乐观,可用财力的增长难度不断加大,收支矛盾日益突出,县乡财政仍然十分困难,一些深层次的矛盾和问题因财政仍然提不到很好的解决,政府的行政能力也因财力而受到很大影响。影响县级可用财力增长的主要因素有以下四个方 Since the reform and opening up, the county-level finance has not enhanced its strength with the development of economy and the deepening reform of the fiscal and taxation system. However, for a long time, the quality of county-level fiscal operation is not optimistic. The increasing availability of financial resources has become more and more difficult. The contradiction between revenue and expenditure has become increasingly prominent. The financial affairs of county and township governments are still very difficult. Some deep-rooted contradictions and problems are still far from being financially managed A good solution, the government’s administrative capacity is also greatly affected by financial resources. The main factors that affect the availability of financial resources at the county level include the following four parties