CAJ | 학술논문

随着经济的逐步发展，“市管县”体制暴露出加剧市县矛盾、增加行政成本、影响行政效能、制约县域经济发展等问题。与“市管县”体制相比，“省直管县”体制改革在减少行政层级、降低行政成本、发展县域经济等方面具有重要作用。近年来，在国家政策的导向下，“省直管县”财政体制改革在我国逐步推广，已成为我国深化财税体制改革的重要内容。以广东省为例，在全面分析“省直管县”改革绩效的基础上，剖析改革存在的各种阻力，积极探索改革实现路径，从而构建符合国情的地方财政管理体制。
수착경제적축보발전，“시관현”체제폭로출가극시현모순、증가행정성본、영향행정효능、제약현역경제발전등문제。여“시관현”체제상비，“성직관현”체제개혁재감소행정층급、강저행정성본、발전현역경제등방면구유중요작용。근년래，재국가정책적도향하，“성직관현”재정체제개혁재아국축보추엄，이성위아국심화재세체제개혁적중요내용。이광동성위례，재전면분석“성직관현”개혁적효적기출상，부석개혁존재적각충조력，적겁탐색개혁실현로경，종이구건부합국정적지방재정관리체제。
With the gradual development of economy,the "city governing county" system,intensify contradictions exposed and increase administrative costs,administrative efficiency,restricting the development of the county economy and other issues. Compared with the"city governing county"system,"province governing county"system reform plays an important role in reducing the administrative level,reduce administrative costs,the development of county economy. In recent years,in the national policy,the"province governing county"reform of the financial system in China gradually extend,has become an important content of deepening the reform of the taxation system in china. In Guangdong Province as an example,based on a comprehensive analysis of "province governing county" reform performance,analysis of various resistance of reform,and actively explore the reform path,so as to construct the system of local financial management in line with national conditions.