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山西省分税制财政体制经过十几年的运行,各级财政均得到了快速发展,省级财政调控能力逐步增强,县级间财力差距逐渐缩小。但随着市场经济体制改革的不断深入和公共财政体制框架的确立,财政体制运行中的矛盾和问题逐步显现,完善省以下财政管理体制成了当前公共财政改革的热点和难点问题。为此,根据省委、
After more than 10 years of operation, the fiscal system of Shanxi’s tax-sharing system has seen rapid development at all levels of finance. The ability of provincial-level fiscal regulation and control has been gradually strengthened, and the gap in financial resources between the county and county levels has been gradually narrowing. However, with the continuous deepening of the reform of the market economy system and the establishment of the public financial system framework, the contradictions and problems in the operation of the financial system have gradually become apparent. Improving the financial management system below the provincial level has become a hot and difficult issue in the current public finance reform. To this end, according to the provincial party committee,