地方政府改革创新可持续推进的困境及解决之道——以山西地税“两个操作示范”改革为审视参照

Obstacles to Carry on Local Government Innovations and Countermeasures——Based on the Case of Local Taxation Bureau in Shanxi Province

本文以山西地税的"两个操作示范"改革创新为审视参照,探讨地方政府改革创新的持续推进问题。在概述"两个操作示范"改革创新主要内容、直接意义及扩散价值的基础上,从其改革创新思路与现实环境之间的矛盾关系、其改革创新主要理论依据的偏颇之处以及改革创新发生的一般条件三个层面剖析其改革创新可持续推进可能面临的困境,并提出了相应的摆脱困境的解决之道。

The aim of this paper is to discuss the problem of carrying on Local government Innovation based on the case study of the reform of Local Taxation Bureau in Shanxi Province.It consists of three main parts:the first one generalizes the reform and Innovation taken by Local Taxation Bureau in Shanxi and the benefits;the second discusses the spreading value;and the last analyzes the possible obstacles to carry on it from three angles and offers countermeasure suggestions.