【摘要】 以"乡财县管"为核心的县乡财政体制改革是一个由政策创新到机制创新再到体制创新的不断创新过程。目前,县乡财政体制改革正进入转型对接的机制性创新阶段。对上,它可以进一步打开"乡财县管"终结阶段以"服务为主"的体制性创新的空间;对下,又可以与"乡财县管"推行阶段以"监管为主"的政策性创新形成很好的互动,从而综合起来形成政策、机制、体制三个层面协同创新的良性互动,从整体上推动"乡财县管"的深化完善和持续发展。更多还原

【Abstract】 The fiscal body of county and township,whose core is "county management of the township finance",is an continually innovative process trough the policy innovation,mechanism innovation to system innovation. Recently,the financial system reform of county and township is entering the new mechanism innovation stage of transition and abutment. As a connecting link between the preceding and the following,it can broaden the space of service oriented system innovation in the ending stage of"county management of the township finance". Also,it might reach a good interaction with supervision oriented policy innovation in the practicing stage of "county management of the township finance". Thus,a good interaction of coordination and innovation,which come from three levels: policy,mechanism and system,will be reached to push forward the deeply perfection and sustainable development of "county management of the township finance".更多还原