【摘要】 在中国特色财政分权框架下，县级政府作为基层治理的核心执行单元，长期深陷“事权刚性下沉”与“财权逐级上移”的结构性困局，其通过税源竞争维系基层运转的生存模式，已严重制约县域治理现代化进程。本文以县级政府运转的底层逻辑为核心切入点，解构县级政府税源竞争的“双向驱动”机制及其对公共资源配置的扭曲效应，聚焦权责倒挂的体制性根源与短期主义的生成逻辑，通过重构地方自主财力体系，力图推动县级政府从“生存型应对”向“发展型治理”转型。更多还原

【Abstract】 Within the framework of fiscal decentralization with Chinese characteristics,county-level governments,serving as the core executive units of grassroots governance,have long been trapped in a structural dilemma characterized by "the rigid downward shift of administrative responsibilities" and "the gradual upward concentration of fiscal power".Their survival model of maintaining grassroots operations through tax source competition has seriously hindered the modernization of county-level governance.Focusing on the underlying logic of the operation of county-level governments,this paper deconstructs the "two-way driving" mechanism of county governments’ tax source competition and its distorting effects on the allocation of public resources.The analysis highlights the institutional roots of the imbalance between powers and responsibilities and the generative logic of short-termism.By reconstructing the local fiscal autonomy system,this paper aims to promote the transformation of county-level governments from "survival-oriented response" to "development-oriented governance".更多还原