“省直管县”体制的核心内容是在财政体制上扩大县级行政单位的自主权,其实质是发展壮大县域经济,进行实现经济社会层面的城乡统筹协调发展。但是,由于“省直管县”将财政资源进行了重新分配,较多地向县级财政进行倾斜,导致部分地方城市化进程缓慢或者迟滞。消解两者之间内在的紧张关系,需要从法律、金融、财税等制度层面进行机制、体制的改革,从而破解“省直管县”与城市化之间潜在性冲突的问题。 The core content of the system of “direct provincial management of counties” is to expand the autonomy of county-level administrative units in the financial system. The essence of the system is to develop and expand the county economy and realize the coordinated development of urban and rural areas at the economic and social level. However, due to the reallocation of financial resources by the “provincial administrative counties,” more tilt to county-level finance has led to slow or delayed urbanization in some areas. To eliminate the inherent tensions between the two requires the reform of mechanisms and systems at the institutional, legal, financial, fiscal and taxation levels to address the potential conflicts between the “provincial direct counties” and urbanization.