省直管县财政体制改革研究——从财政的省直管县到重建政府间财政关系

A Study on Sub-Provincial Fiscal System Reform

省直管县财政体制改革是深化财税体制改革的重要内容之一。财政的省直管县有利于促进县域经济的发展,增强基层政府公共服务能力,但不能期望仅此改革就能从根本上改变公共服务的基本状况。省直管县改革需要相应的行政管理体制改革与行政区划的调整。政府转型构成财政省直管县改革的持续动力。重构政府间财政关系,重建分税制财政体制亦需摆上议事日程。

The reform to place county public finances directly under the management of provincial governments is one of important contents to deepen fiscal reform.It benefits the development of county economy and enhancing the capability of grass-root government to provide public services.But it can not fundamentally change the basic conditions of public service provision.The reform requires government administrational system reform and adjustment of administrative regions.Government transition can bring sustainable motives of the reform.It is time to rebuild tax sharing system and restructure governmental fiscal relation.