“省直管县”财政改革中的阻力及破解途径

Research on the Resistance Force and Cracking Method in "Province Managing County" Fiscal Reform

财政省管县体制的改革不仅是行政管理手段的简单变革,也是涉及地方各层级政府权力的再分配,是一场深刻的地方政府制度改革。"省直管县"财政改革过程可以分为改革过渡期和改革深化期两个阶段。改革过渡期主要存在利益调整、管理监督和区域协调三个方面的制约因素;改革深化期主要包括行政体制、税收体制、法律体制以及政治体制四个方面的制约因素。"省直管县"财政改革应该针对不同时期出现的问题采取相应的改革政策。

The process of ＂province managing county＂ fiscal reform is divided into transitional period and deepening period two stages. There are three main resistance forces in the transitional period, benefit adjusting, supervision and administration as well as regional coordination, while there are four main resistance forces in the deepening period, administration system, taxation system, legislation system and political system. Some force-cracking methods about each resistance force are analyzed as well.