理想與現實：中國大陸地級市現況之分析

地級市的市管縣體制是中國大陸在改革開放後所全面推行的一種地方政府體制，目的是希望在改革開放後能利用中心城市的經濟能力，有效的帶動所轄縣域的發展，拉近城鄉的差距；同時也避免地區公署以及等同地級的城市出現重複設立的現象，將兩者合一精簡機構並淘汰冗員；另外面對日益推進的改革開放，以及創造內需的需要，推動城市化也是地級市的主要功能之一，因為城市化可以有效創造需求，因為居住在城市內的市民多數應當都具備一定的經濟收入。但事實上，地級市的市管縣體制卻未必能達成政策當初所預定的目標，呈現的反而是地級市對縣級單位的財政掠奪以及降低省級政府傳達給縣級政府政令的精確度。就前者來說，分稅制只有規範到中央與省間的分配，省以下的稅收方式如何分配並沒有明確的法律規定，這樣就讓地級市有機會對縣級單位的稅收上下其手；就後者來說，在行政完全上下隸屬的關係中，地級市可以在省級政令傳遞的過程中，加掛地級市的命令，或者另外解讀政令的內容要求縣級單位分擔地級市本應該負責的政務。從政策理想以及實際的現狀運作可以發現，地級市的市管縣體制在運作上並不如最初的預期，最大的原因在於國家在這個體制運作過程中起到作用，這種作用反映在國家意志與能力於轉型過程中無法契合所造成的。因此，本論文試圖透過「國家」來解釋地級市的市管縣體制之所以會出現政策落差的原因。

關鍵字

國家；國家意志；國家能力；地級市；市管縣

並列摘要

City Managing County prefecture-level city in mainland China after the reform and opening up the full implementation of a local system of government, aims to make use of the reform and opening up Central City's economic capacity, and effective under the jurisdiction of the county, led the development, narrow the urban-rural gap; while avoiding the region equivalent to level the Office and the city established the phenomenon of duplication, streamlining the two and eliminate one redundant; other face of the ever advancing the reform and opening up, and the need to create domestic demand, promoting urbanization is prefecture-level city one of the main functions, as urbanization can create demand, because people living in most of the city should have to have some income. But in fact, to the City Managing County-level city may not be able to reach the policy had the intended target, but is presented to the county level cities and lower units of the provincial government financial exploitation to the county government decree to convey precise degrees. To the former, only the tax system to regulate the distribution between central and provincial, the provincial way of following the distribution of tax revenue, and there is no clear law, so let the prefecture-level cities have the opportunity to manipulate the tax on the county-level units; to the latter in the administration fully up and down under the relationship, to the provincial-level city in the decree passed in the process, add an order linked to prefecture-level cities, or another interpretation of the contents of the decree requires county-level city of the unit share in the government should be responsible . From a policy ideal and the actual status of the operation can be found in the City Managing County-level city in the operation was not as initially expected, the biggest reason is that countries in the operation of this system play a role, which is reflected in the national will and capacity can not fit in the transformation process caused. Therefore, this paper attempts through the "state" to explain to the City Managing County-level city policy of why there will be reason for gap.