Local government managerial system innovation is an integral part of the efforts in regard to deepening the reform of administrative management system. Promoting the reform of Province-over-county and advancing decentralization managerial system is one of the important breakthroughs of innovating under-province financial system in China. The reform of direct provincial supervision of county can not only promote county-level economic development and further perfect the reform of tax-sharing system, but also help to conquer the deficiencies of city-over-county system, reduce administrative management level and improve administrate efficiency.This article defines the concepts of Administration Province-over-County(APC), Financial Province-over-County(FPC), Strong County Empowerment(SCE) and Empower County Rights for Prosperity(ECR), then found 8 models of local reform, they are "APC plus ECR" model, "quasi-APC plus ECR" model, "FPC plus SEC'model, "FPC plus ECR"model, "FPC" model, "SEC" model, "ERC" model and "SEC plus ERC" model. Through the analysis of Province-over-county reform content and practices by Eastern, Middle and Western China, the research found that:In east China:HaiNan is "APC plus ECR" model, ZheJiang is "quasi-APC plus ECR" model, ShanDong, HeBei, HeiLongjiang is "FPC plus SEC" model, JiLin is "FPC plus ECR" model, JiangSu is "FPC" model, LiaoNing is "SEC" model, FuJian, GuangDong is "ERC" model.In Middle China:HuBei, AnHui, HeNan is "FPC plus SEC" model, JiangXi, ShanXi is "FPC" model, HuNan is "SEC plus ERC" model, GuangXi is "ERC" model.In west China, ChongQing is "APC plus ECR" model, ShaanXi, GanSu is "FPC plus SEC" model, QingHai is "FPC" model, SiChuan, YunNan, NingXia is "SCE" model.In the end, focusing on the current Province-over-county reform, By means of tracing the key priorities of the next steps of reforms of different provinces, the article predicted the direction of Province-over-county reform and anticipated providing a theoretical reference to the practice of Province-over-county reform. |