深化财政“省直管县”改革的路径选择  

Path Selection in Deepening Fiscal Reform of “County Governed by Province”

作　　者：于瀚尧[1] 王乔[1] 

机构地区：[1]江西财经大学财税与公共管理学院/财税研究中心,江西南昌330013

出　　处：《当代财经》2014年第5期25-33,共9页Contemporary Finance and Economics

摘　　要：财政"省直管县"改革全面启动以来,出现了部分县(市)加速边缘化、地级市对县的财政调节能力依旧、"撤县设区"风潮普遍和市级对县级服务意识严重弱化等问题。上述问题的出现,是由于财政"省直管县"改革单线推进、省级职能部门管理幅度有限、改革迟滞太久所导致。当前,应从限制市级对县级财政调控权力、扩大省财政管理幅度、全面深化"省直管县"改革和简政放权等方面入手,对财政"省直管县"改革加以深化。Since the starting of the financial reform of ＂county governed by province＂ , some problems have come into being, such as the marginalization of some counties （cities） are accelerating, the financial regulation of the prefecture-level cities on the counties remains the same, the trend of ＂changing counties into districts＂ is popular, the sense of service of the prefecture-level cities for the counties is seriously weakened, and so on. The occurance of the problems mentioned above is result- ed from such factors as the one-way advance of the ＂county governed by province＂ financial re- form, the limited management span of the provincial functional departments, and the long delayed re- form. Currently, we should deepen the ＂county governed by province＂ financial reform from the following aspects, such as to limit the regulating powers of the cities over the counties, to expand the magnitude of the provincial financial management, to deepen the financial reform comprehensively, and to streamline administration and delegate power to the lower levels, etc.

关 键 词：“省直管县” 财政管理 财政体制 税收分成 

分 类 号：F812.2[经济管理—财政学]