民族地区财政体制改革走向的现实分析——兼议民族区域自治与“省直管县”的相容性

A Study on the Trend of Financial Reform in Ethnic Minority Areas

"省直管县"财政管理体制改革是突破现行财政体制弊端的重大实践,是行政体制改革的有机组成部分,也是完善分税制改革、提高财政运行绩效的必然选择。在民族地区,民族区域自治与"省直管县"财政体制是否相容这一问题引起了众多学者的讨论。本文认为,民族区域自治与"省直管县"财政体制存在理论上和法理上的相容性,两者并行不悖。在保持民族性与区域性的基础上,民族地区应适时推进"省直管县"财政体制的同向性改革。

The practice proved that the financial system will enhance the financial efficiency.However,the question lies in that regional national autonomy and ＂the county finance directly administered by the province＂ aren＇t accommodating.Is there a financial system which more suits the national region？ If has,what the advanced way will be？ This paper believed that the regional national autonomy and ＂the county finance directly administered by the province＂ exist compatibility both theoretically and legally,the ethnic minority areas should at the right moment advance ＂the county finance directly administered by the province＂ as same tropism reform.