“省直管县”财政体制改革作为1994年财政体制改革的一个延续,为省以下政府间财政关系处理提供了制度依据。然而由于“省直管县”改革起初仅是一种地方创新活动,所以当这一改革被提升到国家层面时,必然与同期正在推进的其他改革存在一个协同问题。既然有协同,就一定存在风险,风险大小随改革协同难度累进上升,严 As a continuation of the reform of the financial system in 1994, the reform of the financial system provided the institutional basis for handling the financial relations between the governments below the province. However, since the reform of “direct provincial administration” was only a local innovation at the initial stage, when this reform was promoted to the national level, it was bound to have a synergistic issue with other reforms that were being promoted in the same period. Since there is synergy, there must be risks, the size of the risk of gradual increase with the difficulty of reform and cooperation, strict