省直管县后县级财政自主权扩大了吗?——对河南第1批5个试点县市的考察与启示  

Does County-level Financial Autonomy Right Expand after Provincial Government Directly Manages County Government?——Survey on the First-round of 5 Pilot Counties of Henan Province and Their Enlightenment

作　　者：陈颂东[1] 

机构地区：[1]升达经贸管理学院国际经济与贸易学系,郑州451191

出　　处：《西部论坛》2012年第1期102-108,共7页West Forum

基　　金：河南哲学社会科学规划项目(2011FJJ043)"河南各级财政自给能力比较研究";河南省政府决策研究招标项目(2011B766)"分税制与河南各级财政自给能力比较研究"

摘　　要：实行省直管县财政体制是地方政府间财政关系的重大调整,扩大县级财政自主权的效果取决于地方政府之间事权和财权的划分。河南省直管县体制运行效果并不理想,第1批5个试点县市的财政自给能力和人均财政收入占全省县级人均财政收入之比仍然是强者愈强、弱者愈弱,这与河南省市县财政体制转换过程中实行的"保存量、调增量"这一维护市县既得利益的改革策略有关。扩大县级财政自主权,应比照省市财政关系重新界定省级财政与县级财政的收支范围,并建立省对县的激励性转移支付制度。Implementation of provincial government directly-governing county financial system is a major adjustment of local intergovernmental fiscal relations and the expansion of county-level financial autonomy depends on the division of fiscal authority and duty between local governments.The running result of Henan provincial government directly-governing county is unsatisfactory,financial self-supplying capacity and the proportion of per capita fiscal revenue of the first-round of five pilot counties of Henan Province to per capita county-level fiscal revenue of all province are still that strong counties are more strong but the weak counties are weaker,which is related to the implementation of reform strategy with ＂maintaining the stock and adjusting increment＂ for protecting vested interest in the transitory process of county-level financial system of Henan Province.The enlargement of county-level financial autonomous right should redefine revenue and expenditure scope between county-level finance and provincial finance according to the relationship between provincial finance and county（or city） finance and set up provincial incentive transfer payment system for all counties.

关 键 词：省直管县 财政自主权 主体税种 财政自给能力 扩权强县 事权划分 财力事权匹配 

分 类 号：F812.7[经济管理—财政学]