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在剖析福建省县域经济的现状——优势、劣势、机遇和挑战的基础上,研究发现,福建省财政税收政策仍然存在省直管县、简政放权落实不够;财政转移支付政策不合理;财政政策目标不够明确;财政对县域经济发展的人才支持缺乏等不利于县域经济发展的问题。为更好地推进县域经济跨跃式发展,应在全面推进财政、经济和行政“省直管县”改革;完善财政转移支付制度;明确县域经济发展的财政政策目标;加大财政对县域经济发展的人才和科技支持力度等方面实施创新的财税政策,充分发挥财税政策促进经济发展的职能。
Based on the analysis of the present situation, advantages, disadvantages, opportunities and challenges of Fujian’s county economy, the study finds that the fiscal tax policy in Fujian Province still exists in the provinces directly under the central government. The implementation of decentralization is not enough; the fiscal transfer payment policy is unreasonable; Policy objectives are not clear enough; the lack of financial support for the development of county economy talent is not conducive to the development of county economy. In order to better promote the leap-forward development of the county economy, we should comprehensively promote the reform of the fiscal, economic and administrative departments and counties, improve the fiscal transfer payment system, clarify the fiscal policy goals of county economic development, County economic development, personnel and science and technology support efforts to implement innovative fiscal policy, give full play to fiscal policy to promote economic development.