目前,学术界普遍认为“省管县”可以有效解决县乡财政困难。本文以设问的形式就此展开分析。勾勒了县乡财政困难的形成机理,对于学术界提出的解决县乡财政困难的政策建议进行了反思。研究发现。“省管县”改革可以提高行政效率,减少财政资金的中转环节,有助于县乡财政困难的缓解,但是,“市管县”本身不是县乡财政困难形成的直接原因,“省管县”也不能从根本上解决县乡财政困难。
At present, the academic circles regards "Province Administrating County" as a sure-fire solution to fiscal difficuhies at counties & townships levels, just like the universal principle which needn' t to be proved. Through discussing the reason of fiscal difficulties at counties & townships levels and rethinking the policy suggestion raised by academic circles, this paper finds that the reform of "Province Administrating County" is helpful to raise administrative efficiency and reduce the transfer links of fiscal capital and alleviate fiscal difficulties at counties & townships levels, but it is not feasible to overcome fiscal difficulties at counties & townships levels, because "Province Administrating County" itself is not the fundamental reason to fiscal difficulties.