我国“省直管县”财政体制改革探讨

从政府间收支划分、转移支付、资金往来、预决算、年终结算等五个方面实行＂省直管县＂财政体制改革,在实践中呈现出多种模式,在提高财政工作效率等方面有着现行体制不具备的优势,改革成效明显。但＂省直管县＂财政体制改革也存在局限性。反思改革中的某些问题,并提出相应的发展对策,是为了从战略高度完善改革方案,积极稳妥有序地推进改革。

To Discuss on the Reform of Public Financial System of Province Directly Administrating County in China

The reform of financial system reform which were implemented from five aspects of showed various patterns in practice intergovernmental revenues and expenditures,transfer payments,financial transactions,budget and final accounts,totaling accounts,which had some advantages that the present system didn't have in promoting the efficiency of financial work and the effect was obvious.While this reform still had its limitation.To rethink some problem in the reform and put forward the countermeasures was to perfec...