“省直管县”财政体制改革模式探讨——以湖南为例  

A Discussion about the Reform Model of County Administrated by Province Fiscal System: Taking Hunan Province as an Example

作　　者：陈纪瑜[1] 阳敏[2] 张宇蕊[1] 

机构地区：[1]湖南大学会计学院,湖南长沙410079 [2]湖南财经高等专科学校,湖南长沙410205

出　　处：《财经理论与实践》2007年第1期75-78,共4页The Theory and Practice of Finance and Economics

基　　金：湖南省社会科学基金(05ZC160)

摘　　要：“省直管县”财政体制改革是地方政府从政府规模、层级及财政关系等层面实行的一次深远变革,也是地方政府突破中央权力设置的制度壁垒而获得创新效率的一个难得契机,湖南省应从实际出发探索建立地方新型财政管理模式和地方公共产品供应模式。The reform of County Administrated by Province fiscal system is a profound revolution of local government beginning with the size, the levels and the fiscal relationship of itself. And the reform is a god-given chance by which local government can break the system barriers by central government and obtain the efficiency of innovation. Therefore, there is a need to set up a new local fiscal management model and a public goods supply model of Hunan province.

关 键 词：省直管县 财政体制 改革模式 

分 类 号：F810.7[经济管理—财政学]