关键词: “省直管县”,财政管理,财政体制,税收分成

Abstract: Since the starting of the financial reform of “county governed by province”, some problems have come into being, such as the marginalization of some counties (cities) are accelerating, the financial regulation of the prefecture-level cities on the counties remains the same, the trend of “changing counties into districts” is popular, the sense of service of the prefecture-level cities for the counties is seriously weakened, and so on. The occurance of the problems mentioned above is resulted from such factors as the one-way advance of the “county governed by province” financial reform, the limited management span of the provincial functional departments, and the long delayed reform. Currently, we should deepen the “county governed by province” financial reform from the following aspects, such as to limit the regulating powers of the cities over the counties, to expand the magnitude of the provincial financial management, to deepen the financial reform comprehensively, and to streamline administration and delegate power to the lower levels, etc..

Key words: “county governed by province”; financial management; financial system; tax sharing