湖南“省直管县”财政体制改革的现状、问题与对策分析

省直管县财政体制的实质是省以下地方各级政府的财政分配关系,其主要理论渊源是政府层级与行政组织扁平化理论、财政分权与利益博弈理论以及城乡统筹协调发展理论。推进省直管县财政管理体制改革是理顺省以下财政分配关系,规范地方政府管理行为,积累行政管理体制改革经验的重要步骤,其目标是通过建立扁平化的财政管理体制以促进扁平化的行政管理体制的建立。湖南省直管县财政体制改革过程中面临各种矛盾激发、改革交易费用增加、市场分割和地区封锁影响跨区域公共产品供给以及部门协调难度大等问题,需要在规范收支管理、明确公共服务边界、保证县级财力等方面建立科学合理的机制以提高直管县财政体制改革的运行效率。

The Current Situation, Problems and Strategies of the Reform of County Administrated by Province Fiscal System in Hunan Province

The essence of county administrated by province fiscal management system is the financial distributive relationship of local governments,with antecedents of flat theory of government and administrative organization,game theory of financial separation of powers and interest and development theory of city and countryside coordination.Promoting the reform of county administrated by province fiscal management system is an important procedure to regulate the fiscal distributive relationship and local government administrative behavior and gain wider experience to establish administrative management system.In the process of pushing the reform of county administrated by province fiscal system,Hunan province faces various problems such as the increase of reform trade fee,market division,regional blockade and hard coordination.So the following measures should be taken,i.e.to regulate income and expenses balance,make clear public service border and ensure enough county-level finance to establish scientific and reasonable mechanism to enhance the operation efficiency of the reform of county administrated by province fiscal system.