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“省管县”改革对县级财政收支及县级政府行为的影响,对于评价其增长绩效具有重要意义。研究表明,“省管县”改革虽然促进了吉林省县级财政收支总体规模的增长,但对各县财政收支的影响并不一致:以2005年“省管县”改革为分界点,各县财政收支表现为先降后升、先升后升、先降后降和先升后降四种变动趋势。“省管县”改革后,得以扩权的县级政府行为发生了变化,集中体现为县级政府之间为争夺稀缺资源而竞相增加财政支出的竞争愈加激烈。
The impact of the reform of “provincial management counties” on county fiscal revenues and expenditures and county government behaviors is of great significance for evaluating their growth performance. The research shows that although the reform of “provincial management counties” promoted the overall increase of county fiscal revenue and expenditure in Jilin Province, it did not have the same effect on the fiscal revenue and expenditure in all counties: in 2005, the reform of “provincial management counties” Demarcation point, the county’s fiscal revenue and expenditure performance for the first drop after the rise, first rose, then dropped first and then rise and then drop four kinds of trends. After the reform of “province-in-charge county”, the behavior of the county-level government that has been empowered to expand its power has been changed. It is increasingly reflected in the increasingly fierce competition among county-level governments for competing for scarce resources to increase their financial expenditures.