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省管县是地方财政分配的一种主要形式。新中国成立后,地方财政分配模式主要实行省管县财政体制。在改革开放初期,随着“地市合并、撤地为市”,“市管县”代替“省管县”成为地方财政分配的又一模式,随着我国社会经济的转型,市场经济体制的建立,“市管县”体制的弊端逐步暴露出来,成为阻碍县域经济进一步发展的制约因素。近三年来,部分省市从解决县级财政困难、发展县域经济、解决三农问题、增强省级宏观调控能力出发,在历经了“市管县”体制之后,又重新回归“省管县”体制,“省管县”再次成为财政改革的焦点。“市管县”体制的改革不仅仅涉及到财政体制的改革,也涉及到地方行政体制的改革。“省管县”是改革“市管县”体制的唯一必然的选择吗?为什么?从理论上回答这个问题,对于促进县域经济的发展、解决县级财政困难和三农问题等有着重要的现实指导意义。
Provincial management is a major form of local financial allocation. After the founding of New China, the local financial allocation model mainly implemented the provincial financial system. In the early stage of reform and opening up, with the “mergers and acquisitions of cities and cities” and “city management counties” instead of “provincial management counties”, it became another mode of local financial distribution. With the social and economic transformation of our country, the market economy system Establish, “city management county” system gradually exposed the drawbacks, hinder the further development of county economy constraints. In the recent three years, some provinces and municipalities started to return to “provincial management counties” after going through the “city management counties” system from solving the county-level financial difficulties, developing the county economy, solving the problems concerning agriculture, countryside and farmers, and enhancing the provincial macro-control ability. System, “provincial management counties” once again become the focus of fiscal reform. The reform of the system of “cities under county administration” involves not only the reform of the fiscal system but also the reform of the local administrative system. “Provincial management counties” is the only inevitable choice for reforming the system of “city management by county”? Why? There is an important reality in answering this question in theory for promoting the development of county economy, solving the county-level financial difficulties and the problems concerning agriculture, rural areas and farmers Guiding significance.