CAJ | 학술논문

“省直管县”是目前我国财政与行政体制改革的重要改革内容之一，对于解决县乡财政困难、推动县域经济发展具有一定的作用。相对于“省直管县”，“市管县”体制存在增加管理层次和成本，降低行政效率；加剧县级财政困难，阻碍县域经济发展；不利于农村的发展；与现行法律的冲突等弊端。但“省直管县”体制本身也存在财政体制与行政体制不衔接；管理成本增加；不利于区域经济一体化；可能导致地方公共服务体系的“碎片化”；中心城市发展受限；县域间重复建设与恶性竞争；县域间贫富差距拉大等问题。因此，需要对“省直管县”体制改革及其推行条件等进行更深的思考与探索，以更好的促进我国政府组织结构的优化。
“성직관현”시목전아국재정여행정체제개혁적중요개혁내용지일，대우해결현향재정곤난、추동현역경제발전구유일정적작용。상대우“성직관현”，“시관현”체제존재증가관리층차화성본，강저행정효솔；가극현급재정곤난，조애현역경제발전；불리우농촌적발전；여현행법률적충돌등폐단。단“성직관현”체제본신야존재재정체제여행정체제불함접；관리성본증가；불리우구역경제일체화；가능도치지방공공복무체계적“쇄편화”；중심성시발전수한；현역간중복건설여악성경쟁；현역간빈부차거랍대등문제。인차，수요대“성직관현”체제개혁급기추행조건등진행경심적사고여탐색，이경호적촉진아국정부조직결구적우화。
“Provincial tube countries” is one of the important fiscal and administrative reforms which has an active influence in solving county ’ s financial difficulties and promoting county ’ s economic develop-ment at present in China .Compare with the “provincial governing county”,“city governing county” has the malpractices in government management levels and costs , reduce the administrative efficiency , exac-erbate the county ’ s financial difficulties and hinder the county ’ s economic development , hinder the vil-lage’ s development , conflict the existing laws and so on .But “Province governing county directly” sys-tem is still has problems in many areas , especially in the follows:1.financial system and administrative system are not converge , 2 .increase management costs , 3 .influence the regional economic integration , 4.local public service system may be spitted which is called “fragmentation”, 5.central city development is limited, 6.redundant construction and vicious competition are between the counties , 7.increase the gap of rich and poor development between the counties and so on .In order to optimize the government ’ s organization structure of China , it is need deeper think and research on the problems of “Province gover-ning county directly” system reform and implementation conditions .