比较准确评估地方财政收支状况是改革完善地方财政制度的基础。借鉴Ladd和Yinger的财政健康分析方法对湖北省县(市)财政健康进行评估,发现样本期间县(市)财政健康水平呈先降后升形态,且县(市)财政健康水平总体仍较低。进一步的实证研究显示,财政分权和“省直管县”财政改革都显著地提升了县(市)财政健康水平。为增进地方财政健康度,应科学界定地方政府的事权与财权,完善省以下分税制,构建合意的转移支付制度和地方债制度,同时深化地方财政及行政层级改革,建立扁平化的地方财政及行政管理体制。 A more accurate assessment of the local fiscal revenue and expenditure is the basis for reform and improvement of the local financial system. Evaluating the financial health of Hubei counties (cities) by referring to Ladd and Yinger’s fiscal health analysis method, we found that the county (city) financial health level dropped first and then increased during the sample period, and the overall county and municipal financial health level was still relatively low . Further empirical studies show that fiscal decentralization and “provincial direct county” fiscal reform have significantly raised the county (city) financial health level. In order to improve the local financial health, we should scientifically define the power and financial power of local governments, improve the tax-sharing system below the provincial level, and establish a desirable system of transfer payments and local debts. At the same time, deepen the reform of local finance and administrative levels and establish a flat local finance and administration Management system.