镇级财政管理体制变革的制度分析——以深圳市宝安区沙井镇为例

转型时期，制度规则的演变非常重要。本以深圳市宝安区沙井镇财政资金推行会计委派制为例，从制度变迁的角度探讨了镇级财政管理体制变革。本首先审视了沙井镇变革前财政管理制度的不均衡状态，然后比较分析了其财政制度变迁的收益和成本，最后描述了沙井镇财政管理制度变迁的实际过程及对我国镇级财政管理体制变革的启示。

On Fiscal Management System on the Town Level

The evolution of system rules is of great significance during the period of transformation. By taking as an example the system of accrediting fiscal fund by accountants, which is implemented in Shajing town in Bao'an district of Shenzhen, this article makes an exploration of the fiscal management system transformation on the town level from the perspective of system changes. The paper first conducts a survey on the disequilibrium of the fiscal management system of Shajing town before the transformation, then makes a comparative analysis of the benefit and cost of the fiscal system change and finally pictures the practical process of this change as well as its illumination for China's fiscal management system transformation on the town level.