对中国当前基层财政体制改革中的政府级次问题探究_0.docVIP

对中国当前基层财政体制改革中的政府级次问题探究 摘要：减少政府财政级次，推进“乡财县管”和“强县扩权”改革，为最终构建中央、省、市县三级政府体制奠定基础的总体改革方向是值得肯定的。但是， 中国 各地的情况千差万别，应当重视当前改革中暴露出的 问题 ，鼓励和允许多种模式的地方财政体制并存 发展 ，避免自上而下、“一刀切”式的改革。 关键词：基层财政体制；政府级次；乡财县管；省直管县 Abstract: Government to reduce the financial level, the “rural county fiscal control” and “County to expand its powers” reform for the eventual construction of the central, provincial, city and county three-tier system of government lay the foundation for the overall direction of reform is a positive move. However , the situation varies across China, the emphasis should be exposed in the curren