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乡镇财政风险的外部因素分析及对策
引用本文:袁建华,郑德亮,董志松. 乡镇财政风险的外部因素分析及对策[J]. 郑州航空工业管理学院学报(管理科学版), 2008, 26(5): 49-53
作者姓名:袁建华  郑德亮  董志松
作者单位:山东农业大学经济管理学院,山东莱阳市高级职业学校
摘    要:乡镇财政风险影响着基层政权的正常运转与稳定,是制约地方经济发展,关系社会稳定的重大问题。近几年,随着我国农村税费改革的推进,乡镇财政潜伏的风险和隐患也日益增多。文章仅就造成乡镇财政风险的外部因素进行了分析,并提出了规范政府行为、完善财税管理体制、提高财政资源使用效率等对策建议。

关 键 词:乡镇财政风险  外部因素  税费改革  地方经济

Township Financial Risks: Analysis and Countermeasure from the External Factors
YUAN Jian-hua,ZHENG De-liang,DONG Zhi-song. Township Financial Risks: Analysis and Countermeasure from the External Factors[J]. Journal of Zhengzhou Institute of Aeronautical Industry Management, 2008, 26(5): 49-53
Authors:YUAN Jian-hua  ZHENG De-liang  DONG Zhi-song
Affiliation:YUAN Jian - hua, ZHENG De - liang , DONG Zhi - song(1. Economy and Management School, Shandong Agriculture University, Tai 'an 271018 ,China ; 2. Shandong Laiyang High Professional School, Yantai 265205, China )
Abstract:Township financial risks are affecting the normal work and stability of the grassroots political power.It is a serious problem which can restrict local economic development and affect social stability.It is an indisputable fact that there are widespread financial risks in China's township.The issue has been received the attention of various aspects of social.In recent years,with the advance of reform of taxes and fees in countryside,the potential risks and pitfalls has become more obvious in township finance.The external factors which cause township financial risks were analyzed in this article.Some management and control recommendations in this regard were given.It has great practical significance in guarding against and defusing financial risks of the township government and ensuring the realization of township financial functions.
Keywords:the township financial risks  the external factors  tax and fee reform  local economy
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