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我国很多地区开始了省管县财政管理体制的试点改革,为解决市管县体制效率低等问题提供了新的途径。但是目前的省管县财政体制还有一定弊端,如省以下财权与事权冲突,县级财政没有稳定来源保证等。针对上述问题,本文从明确权责利关系、加强法制建设等方面提出了相关建议。
In many areas of our country, the pilot reform of the financial management system of provincial administrative counties was started, providing a new way to solve the problem of the low efficiency of municipal administrative counties. However, there are still some drawbacks to the current fiscal system of provincial administrative counties, such as the conflict between fiscal rights and powers under the province, and the lack of a stable source guarantee for county-level finance. In response to the above problems, this article from the clear relationship between rights and responsibilities, to strengthen the legal system and other aspects of the proposed recommendations.