辽宁省管县财政体制改革路径选择

Paths for fiscal system reform in province-governed counties in Liaoning

针对中国财政体制改革问题,采用归纳分析的方法,以辽宁省为研究背景,分析了辽宁省管县财政体制改革存在的问题,提出在理顺省、市、县三级政府关系后统一各项权力,实现市县完全分治,实现财政与行政共同推进的机制等建议,为辽宁省管县财政体制改革的实现路径提供参考。

In view of problems in Chinese fiscal system reform, an inductive analysis was made of the problems in the reform of fiscal system of province-governed counties in Lia-oning province. It is suggested that all the power should be integrated after straighten-ing out government relations among province, city and county, then cities and counties ac-hieve separate management, and realize common propulsion of financial and administrative mechanism, which provides reference to the reform of fiscal reform in province-governed counties in Liaoning province.