Suggestions Of Liaocheng Improving The County Financial Management System Of Countermeasures

"Financial is the concubine of politics," county financial functioning of county and township governments as the material basis, undertake to protect the normal operation of county government, public services and social management to meet the expenses of the important duty of the building of grassroots organizations and social stability important financial protection, is also a barometer of local financial operating conditions. The financial system of county is the most basic financial system, but also our national financial system, an important part. Strong grass-roots financial institutions, is the need for establishment of public finance framework is the rural market, urbanization and modernization objectives of development, is fundamentally solve the "three rural" issue of security.Since 1994, the tax sharing system, Liaocheng City, Shandong Province, the county's economic development and public financial management capacity have been a rapid increase in the county and township to optimize the industrial structure, organizational revenue also will increase the enthusiasm, expenditure management, further strengthening , to optimize the expenditure structure. But with the development of economy, how to further promote the functions of county government public finance play of the process of problem, many county financial difficulties increasingly prominent, after particularly agricultural, discontinued during 2006, the county and township financial resources to reduce the financial difficulties of counties and townships increased. Part of the county financial constraints, the normal public funds are not guaranteed to individual counties or even "stop wage, stop telephone, parking son, stop dining, stop invoicing" of the "five stop" phenomenon. Arrears of farmers and private owners can not be honored expenditure, the formation of a hidden deficit, exacerbated the financial risk. Nowhere in the case of financial lending, county and township were forced to have to withhold the special funds, resulting in financial discipline and behavior.This paper is divided into six parts, the introductory overview of some of the major professional farmers cooperative economic organizations and described the background of the financial support of its research significance, farmer specialized cooperative economic organizations at home and abroad to support the development of the financial situation was sorted out and summarized, and compared different operation way the advantages and disadvantages. The first part of the theory for the county financial system theory is overviewed, an overview of the concept of the phenomenon of the contents of the financial system, the government hierarchy, fiscal decentralization, public finance theory and the "voting with feet" theory. Liaocheng, Liaocheng, the second part, the basic situation of county and township financial management system was outlined, to introduce the evolution of Liaocheng county financial management system as well as county and township financial management system to achieve results. The third part of Liaocheng county financial management system running problems, mainly county and township revenue, expenditure and tax system, a detailed analysis of the problems. Found that the current county financial support personnel, the lack of major local financial system of county taxes is Liaocheng the main problems. The fourth part of the county system Liaocheng Causes Problems. Economic causes major economic underdevelopment and the county of County heavy debt burden, the system of rights of finance is not uniform as the most important institutional reasons, in addition, non-standard transfer payment system, tax division is not balanced and the tax collection is not in place in Liaocheng financial difficulties of counties and townships the institutional reasons. Liaocheng City, county and township for the fifth part of the structure of the problem put forward countermeasures and suggestions. Part VI of the text was summarized and future research prospects.The long time county economy is underdeveloped counties and townships with financial difficulties caused by economic factors, but the financial system as the most direct allocation of financial resources, insufficient tax sharing system itself is causing the financial difficulties of counties and townships institutional incentives. Therefore, the article argues by way of empirical material on the actual situation in Liaocheng City, Shandong Province, the existing tax sharing system from the analysis of the drawbacks of starting with the countries of the world financial system, and some comparative analysis of provincial, city, county financial difficulties that caused the system of causes to find solutions of its establishment, the Boost County, Wan Shan transfer payment system, a reasonable property right powers, such measures, Liaocheng even the whole country Construct Socialist New Countryside further implement development concept provides a theoretical basis and the decision-making.