基层财政体制改革研究——以湖北“省管县”财政体制改革为例

The Research of Country-Level Finance System Reform

2004年湖北省全面实施了"省管县"财政体制改革,随着"省管县(市)"财政体制的运行,采取了补助(上交)基数核准、资金直拨到县(市),财力向县(市)倾斜等措施,取得了显著的体制效应,给县级财政带来了根本性变化,不仅极大地缓解了县乡财政困难,而且促进了县域经济持续、快速、健康发展。与此同时,随着改革的深化,为保证政策效果的持续性需要我们在理论上进行深入的研究,了解目前湖北基层财政的运行状况并为进一步完善基层财政体制改革做好充分的准备。

In 2004, Hubei province administered absolutely the reform of finance:"the country administrated by province". With the operation of the country administered by province, the government has taken the measures of approving a base grant (paid) directly, funding to the counties (cities), giving the financial resources to the counties (city), then the system achieved remarkable results. This reform has bring fundamental changes to the county finance that not only greatly ease the financial difficulties of county and township, but also promote the economy of the county in a sustainable, rapid and healthy development. Meanwhile, with the deepening of reform, in order to ensure the sustainability of the effects of policies we need to conduct an in-depth study in theory, This paper analyzes the current status of the operation in Hubei grass-roots and further improve the"country administrated by province"reform.