关于省直管县财政体制改革若干问题的思考

Some problems on the finaneial system reform of province-affiliated counties

通过运用逻辑分析和数据分析等方法分析中国市管县财政体制的历史渊源,阐述推行省直管县财政体制改革的时代背景,明确需要解决的主要问题,认为目前的市管县财政体制,已经严重制约了中国财政体制改革的进程,进一步加剧了西部欠发达地区县乡的财政困难,影响了财政职能的发挥,弄清应当处理好的关系,有重大意义。

Nowadays, the financial system of city - affiliated counties has brought severe restraint to me progress of China＇s financial system reform, making the undeveloped western rural areas in a more financial trouble and affecting the operation of financial funetions. On the basis of analyzing the origin and historical background of economic system of the city - affiliated counties, the mainproblems which should be solved and relations which should be properly handled would be clear,which is of great importance.