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为了有助于省以下各级财政部门顺利推进省直管县财政管理体制改革工作,笔者对近几年全国部分省(市)实行省直管县财政管理体制的试点情况进行了研究,特提出省市县三级财政部门在改革中应采取的对策措施。
In order to facilitate the smooth progress of the reform of the financial management system of provincial-level counties by the financial departments at or below the provincial level, the author made a research on the pilot projects of implementing the financial management system of provincial-level counties in some provinces (cities) in recent years. The countermeasures to be taken by the financial departments at provincial, prefecture and county levels in the reform.