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机构地区:[1]浙江财经学院财政与公共管理学院,浙江杭州310018
出 处:《财经论丛》2011年第6期27-32,共6页Collected Essays on Finance and Economics
基 金:教育部规划项目(09YJA790177);浙江省重点学科基地资助项目;浙江财经学院行政管理重点学科资助项目
摘 要:作为一项体制内创新,财政省直管县改革不仅为缓解县域财政困难提供了制度上保障,而且为理顺省以下财政管理体制提供了新思路。然而,作为一种新尝试,在各地实践中,财政省直管县改革也暴露出许多亟待解决的问题,最为突出的是,行政体制对财政分权体制改革的内在约束。本文通过对省直管县改革缘起和路径分析,对上述问题进行思考。认为,充分发挥财政省直管县体制优势,需要行政省直管县的体制创新,但从财政体制改革到行政体制改革,不仅需要认识上的深化,而且需要突破一系列约束条件。As an innovation within the system, the reform of the county finance administrated directly by the province is not only to alleviate the county' s financial difficulties, but also to rationalize a new prospect of the system of the fiscal management under a provincial level. However, as a new try, the practicc of the reform all over China has had many problems, such as constraints of the administrative system on the reform of fiscal decentralizatian. The paper reflects these problems on the basis of analysis of its origin and path, and concludes that it needs innovation of the system of province directly administrating a county in order to take full advantage of tile system. But from the reform of the fiscal system to that of the administrative system, it need deepen cognition and breakthrough constraints.
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