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实行“省直管县”财政管理体制,是“十一五”期间国家财政体制的重大改革与探索。“省直管县”财政体制改革是指省、市、县财政管理关系由目前的“省—市—县”三级体制转变为“省—市、省—县”二级体制,这是按照社会主义市场经济和公共财政的内在要求,理顺省以下政府间财政分配关系,推动市县政府加快职能转变,更好地提供公共服务,促进经济社会全面协调可持续发展的重大举措。
The implementation of the “provincial straight county” financial management system is a major reform and exploration of the national financial system during the 11th Five-Year Plan period. “Provincial Straight County ” The reform of the fiscal system refers to the provincial, municipal and county financial management relations from the current “provincial - city - county” three-tier system into “province - city, province - county ” two In accordance with the internal requirements of the socialist market economy and public finance, the government should rationalize the fiscal distribution among the governments below the provincial level, promote the city and county governments to speed up the transformation of their functions, provide better public services, and promote the all-round, coordinated and sustainable economic and social development A major move.