本文通过对江苏省实施省直管县财政管理体制改革的实证研究,简要介绍了省直管县财政管理体制改革的主要精神及县财政部门衔接此项改革的主要做法,系统分析了省直管县财政管理体制这一权宜措施的利弊,并提出完善政策制度的若干意见。冀裨益于此项改革制度的推广并健康发展。 Through the empirical research on the reform of the financial management system of the provincial directly under the province in Jiangsu Province, this paper briefly introduces the main spirit of the reform of the financial management system in the province directly under the province and the main practice of the county finance department in linking up with the reform. County fiscal management system, the advantages and disadvantages of this expedient measure, and put forward some suggestions to improve the policy system. We hope that this reform can be promoted and developed healthily.