摘要:“乡财县管”改革是继农村税费改革之后, 对乡镇财政管理的又一次制度创新。九江市从2005年开始推行“乡财县管”改革,取得了明显成效, 真正实现了“四个管住, 一个提高”,即管住了乡镇乱收费、乱花钱、乱进人、乱举债,提高了乡镇财政管理水平。但在改革过程中遇到了管理制度不健全、综合配套改革滞后、乡镇债务难化解等问题。为此,本文尝试从扩大“乡财县管”改革范围、推进综合配套改革、加强债务管理、建立激励约束机制等方面继续深化改革。

关键词: 九江市；乡财县管；激励约束机制

ABSTRACT:The county management of township budget is a break through for the town ship financial management after the rural tax reforms and charges. From 2005, Jiujiang city began to carry out this po licy and has made much improvement in the town ship financial management for example, stopping effectively arbitrary charges, expenditure, employment and the debt and mean while improving the town ship financial management However, in the process of reforming, there appear some problems such as unsound management system, slow supporting measures, difficult solution o f the debts in the townships and so on. Based on these problems, the paper intends to further the reforms in the management of township budget by offering the measures such as enlarging the range of the county management o f township budget advancing the supporting measures, strengthening the management of the debt establishing the mechanism of motivation and restriction, ect.

Key words: Jiujiang city; the county management of township budget reforms；incentive and restraint mechanisms