醴陵市自1991年起建立乡财政风险基金,即从乡财政的超收分成中抽出30%留在市财政,视下年度乡财政收入完成情况进行结算,以余补缺,以丰补歉。乡财政风险基金的建立,一是保证了市级财政收入的稳定增长,使市级财政不仅能从乡财政超收中增收,而且不至因乡财政短收而背上包袱。二是有效地遏制了有 Since 1991, Liling City has established a rural financial risk fund, that is, 30% of the super-tax revenue of the township government will be withdrawn from the municipal finance and will be settled at completion of the next fiscal revenue of the rural areas. The establishment of rural financial risk fund, one is to ensure the steady growth of municipal fiscal revenue, so that municipal finance can not only increase income from the township financial oversight, but also not because of short-term financial burden on rural areas and carry a burden. Second, effectively curb the existence