民族地区进行省直管县财政体制改革的路径探析

A TENTATIVE ANALYSIS ON THE REFORM OF THE “PROVINCE GOVERNING COUNTY” FINANCIAL SYSTEM IN MINORITY AREAS

推行省直管县财政体制改革是国家财政体制的重大改革与探索,目前已在除民族自治地区外的各省市取得了显著成效。民族自治地区的财政现状呼唤新的财政体制改革,省直管县的财政体制能够突破民族自治地区的财政困境,而且民族地区财政自治与省直管县财政体制存在理论上和法理上的相容性。民族地区应结合自身特点,先开展扩权强县改革、调整省级行政区划并修改宪法和法律,为民族自治地区更好地推进省直管县财政体制改革做准备。

The reform of the ＂province governing county＂ financial system is a significant reform and exploration of the national financial system. It has achieved remarkable results in various provinces except minority autonomous areas at present. The existing financial status of the minority autonomous areas calls for a new financial system. The ＂province governing county＂ financial system can overcome financial difficulties in these areas. Moreover, there exists compatibility in terms of theory and legal principle between the ＂province governing county＂ financial system and the financial autonomy in minority areas. Governments in minority areas should base on their own characteristics to promote municipal county reform, to adjust the provincial administrative divisions and to amend the constitution and laws so as to make better preparation for the reform of the ＂province governing county＂ financial system.