本课题以陕西省为例,研究基层财政困难的表现、成因和解决的对策。一、基层财政困难的表现1994年至2001年,陕西省财政收入由83.31亿元增加到225.98亿元,年均增长15.32%,其中,地方财政收入由42.59亿元增加到135.81亿元,年均增长18.02%。全省财政支出由85.52亿元增加到350.05亿元,年均增长22.30%,基本保证了政权运转等公共支出的需要,支持了各项改革。但是,陕西省的财政收支矛盾非常尖锐,在县级更为突出,主要表现在以下三个方面:(一)维持政权运转经费不足,干部职工工资难以按时足额兑现 Taking Shaanxi Province as an example, this issue studies the performance, causes and solutions of grassroots financial difficulties. I. Performance of Grass-roots Financial Difficulties From 1994 to 2001, the fiscal revenue of Shaanxi Province increased from 8.331 billion yuan to 22.598 billion yuan with an average annual increase of 15.32%. Among them, the revenue of local governments increased from 4.259 billion yuan to 13.581 billion yuan, Increase by 18.02%. The province’s fiscal expenditure increased from 8.552 billion yuan to 35.05 billion yuan, with an average annual increase of 22.30%. This basically guaranteed the need of public expenditure such as the operation of the government and supported various reforms. However, the contradiction between fiscal revenues and expenditures in Shaanxi Province is extremely acute and has become more prominent at the county level. This is mainly manifested in the following three aspects: (1) Insufficient funding for the operation of the political power and hard-to-deliver wages of cadres and employees on time