我国省直管县财政改革的体制性障碍及破解

System Obstacles and Policy Advices on Fiscal Reform of Province-Managing-County

我国正在进行的省直管县财政改革,未实质触及政府间税权尤其是事权和支出责任划分这一政府间财政关系的核心问题,存在行政和财政体制改革不同步的体制性障碍。推进我国省直管县财政改革,应审视、锚定省直管县财政改革的目标取向,通过政府间关系制度重构和创新,破解我国省直管县财政改革的体制性障碍,建立政府间财力与事权匹配体制。

The fiscal reform of Province-managing-counties of China are confronting such system obstacles that intergovernmental divisions of tax powers and fiscal expenditure responsibilities are not involved and fiscal system reform and administrative system reform are not desynchronizing. Thus, intergovernmental fiscal relations systems should be reconstructed to advance the fiscal reform of province-managing-county, while intergovernmental fiscal powers should match with fiscal expenditure responsibilities.