The Research On Fiscal Decentralization Under The Perspective Of China's Rural Medical And Health Services

At present,governments' responsibilities at all levels in our country,especially below the provincial level,have not been divided clearly.Besides,there not exists unification among governments' responsibilities,financial rights,financial resources,and expenditure responsibilities.Thus,the system of financial decentralization should improve in our country.There has always existed the issue of inconformity among governments' responsibilities,financial rights,financial resources,and expenditure responsibilities.However,the tax reform in 1994 strengthened the inconformity.First of all,we must be sure that the tax reform in 1994 was a great significant reform whose benefits outweighed the disadvantages.It also improves the proportion of the fiscal revenue accounting for gross domestic product(GDP)and the proportion of the central fiscal revenue accounting for total fiscal revenue.The increase of the proportion of fiscal revenue accounting for gross domestic product(GDP),could make our country concentrate financial resources on public services and moderate intervention in the economy.The increase of central fiscal revenue ratio,could make regional resources balance by general transfer.At the same time,the central government could make local governments compliance through the special transfer.Because every reform is the coordination of the interests of different parties,the tax reform in 1994 was also not perfect.Firstly,the responsibilies were not transferred from low level governments to high level governments,which caused that local governments didn't have subsequent financial resources.Secondly,there not exists clear division of governments' responsibilies among different levels of governments below the province.Since 2015,a number of rural medical and health care policies have been introduced,involving medical insurance system,rural medical and health institutions and rural doctors.The government pays more attention to rural medical and health care.Besides,there exist many problems in the field of rural medical and health care,such as,farmers' poor health,poor conditions of water supply and the toelet,rural doctors' low income,and so on.Therefore I choose to do research on financial decentralization under the perspective of rural medical and health care.Although the emphasis of this article is financial decentralization,this article also intends to solve how to improve the quality of rural medical and health care.In order to achieve the goal of studying financial decentralization under the perspective of rural medical and health care,the research paper includes eight parts.First,introduce the concepts of rural medical and health care and financial decentralization to make clear the objects.Secend,learn about the research status and get helpful enlightenment through literature review.Third,introduce the basic theories about financial decentralization under the perspective of rural medical and health care.Forth,analyze the history and current situation of financial decentralization to discover the existed problems of financial decentralization.Fifth,learn experience from international practice about financial decentralization models.This article intends to summarize the experience from the developed countries and developing countries.Sixth,analyze how financial decentralization affect the rural medical and health care from the empirical evidence,to ensure whether to enforce the degree of financial decentralization in the future.Seventh,introduce the principle and the train of thought of financial decentralization reform.Eighth,introduce the reform recommendations of financial decentralization.The empirical methods will be introduced here.This article analyses how financial decentralization affects rural medical and health care with statistics from statistical yearbook and with multiple regression analysis.This article selects the rural medical and health care as explained variables,which is explained by number of people for treatment.The core explaining variable is financial decentralization,which is explained by the ratio of provincial government accounting for the total spending.The control variables include rural social capital,farmers' income,farmers' housing conditions,farmers' employment and virtual variables.In order to ensure the stability of outcomes,this article also selects the proportion of the provincial per capita fiscal revenue accounting for the toral revenue and the proportion of the provincial fiscal revenue accounting for the central fiscal revenue as explaining variables.We should follow four principles during the reform of financial decentralization,public finance,the equity between rights and obligations,the uniformity between financial powers and responsibilities,the rational resource allocation.The reform thinking is uniformity between financial powers and responsibilities.Specify the reform thinking,including responsibilities upside along with constant financial powers,financial powers downside along with constant responsibilities,the adjustment of both financial powers and responsibilies.We should think about the interests of people with vested interests to reduce the resistance.