我国省直管县体制改革的实践挑战及推进建议

通过减少财政层级、变革省-市-县政府间财政关系，我国目前实行的省直管县财政改革意在消除县域经济发展滞后、县乡基层政府财政困难和行政管理效率低下等市管县体制弊端。我国省直管县财政改革面临的实践挑战，与财政省直管县仅是省直管县体制改革的中间过渡阶段的特点密切相关，根本上是由降低改革阻力、维持市管县体制前提下仅触动省-市-县政府间财政关系的改革方略决定的。因此，省直管县财政改革必然要求适时推进全面、彻底的省直管县体制改革，提高省直管县改革指导精神的效力层次，直面政府间职责、事权、财权规范化难题，致力于遵循中央、省和市县（市）级政府间事权、财权划分和财力合理配置这一主线。建立政府间财力与事权匹配体制，应对市级政府干部的利益阻力、提高省级政府调控和监管能力、规范政府间事权财权关系等问题。

The Practical Challenges and Recommendations of the System Reform of County Administrated by Province in China

Through reducing the financial level, changing the Province - City - County intergovemmental fiscal relations, China have currently implemented the reform of county administrated by province fiscal system to eliminate the defects of county administrated by city system, such as county economic development lags behind, financial difficulties of local government in counties and townships and administrative inefficiency, etc. The practical challenges of the reform of county administrated by province fiscal system are closely related to its characterization which only is the intermediate stage of the reform of county administrated by province system, and it determined essentially by the reform strategy of only touching the Province - City - County intergovernmental fiscal relations on the premise of reducing reform resistance and maintain the county administrated by city system. Therefore, there is a necessary requirement to promote a timely, comprehensive and thorough system reform after the reform of fiscal system. We must improve the effectiveness level of guiding spirit of reform, face the problems to standardize the Intergovemmental responsibilities, powers and property rights and committed to follow the main line of the rational allocation of intergovernmental powers, property rights and financial resources in the central, provincial, city and county level, establish an intergovernmental matching system on financial resources and powers, respond to the interests resistance of municipal government, improve the capacity ef control and supervision of provincial government and regulate relations between the intergovernmental powers and property rights.