“省直管县”财政管理体制改革是适应社会主义市场经济体制和建立公共财政体系的客观要求,提高县级财政保障能力的一项重要措施。 2007年,甘肃省决定在16个县市进行“省直管县”财政管理体制改革试点。从张掖市的试点情况看,这项改革效应明显,但有些问题需进一步完善。一、 “省直管县”财政体制的积极作用 “Provincial Direct County ” The reform of the financial management system is an important measure to adapt to the socialist market economic system and establish the objective requirements of the public financial system, and improve the financial security capability at the county level. In 2007, Gansu decided to conduct a pilot program of “provincial direct management of county-level” fiscal management reform in 16 counties and cities. From the pilot situation in Zhangye City, this reform effect is obvious, but some problems need to be further improved. First, “provincial straight county ” the positive effect of the financial system