云南“省直管县”财政体制改革绩效分析

摘要

Based on the perspective of efficiency,the financial situation,the economic development and the change of people′s living standard of three “direct control counties”,Zhenxiong,Tengchong and Xuanwei of Yunnan province,have been analyzed and compared.It comes to conclusion that the fiscal system reform of“provincial direct control county”belongs to Pareto Optimali-ty.Thus,it is proposed that we should promote comprehensively this reform and to provide the corresponding measures needed.%基于效率论的视角，对云南省镇雄、腾冲、宣威三个“省直管县”财政体制改革试点县的财政状况、经济发展和人民生活水平变化进行比较分析，得出“省直管县”财政体制改革属于“帕累托改进”。因而，有必要全面推广省直管县财政体制改革、全面推进省直管县财政体制改革所需要的相应配套改革。