| Since the 1980s,the implementation of the financial management system of City-Governing-County in China has significantly promoted the rapid development of local economy in a certain period of time,but it also brought about some disadvantages,such as "city-blocking-county","city-weakening-county" and so on,which chronically constricted the development of the county economy.In the 1990s,the financial management system of Province-Governing-County that Zhejiang,Hainan and other provinces explored to implement yet effectively avoided the contradiction between cities and counties,the county’s economic competitiveness had been obviously enhanced.The financial management system of Province-Governing-County has been highly recognized by the country and has been promoted gradually.Currently more than 20 provinces carry out the financial system reform of Province-Governing-County among different ranges.In the context of new urbanization,the status and function of the county economy are more prominent,and it is of great significance to continue to reform and improve the financial management system of Province-Governing-County.Since 2003 Jiangxi Province began to explore to implement the financial system of Province-Governing-County,until 2009 all cities and counties in the province have fully implemented the system,and in June 2014 6 counties were selected to make reform pilot of Province-Governing-County System.It began to explore the transformation from Province-Governing-County in finance to comprehensive Province-Goveming-County in finance and administration.Taking the new urbanization construction as the background,this paper involves comprehensive and systematic study on our country’s financial management system of Province-Governing-County,besides profound investigation of financial system reform and reform pilot of Province-Governing-County in Jiangxi Province.In the present time,there are nearly 80 counties in Jiangxi Province,in addition to the 6 pilot counties implement the comprehensive system of Province-Governing-County,the others still implement financial management system of Province-Governing-County,which has been distinguished to research in the paper.In the first chapter,the paper mainly introduces the background and significance of this study,reviews the research results at home and abroad,and designs the research ideas and main contents of this paper.In the second chapter,the paper refines and summarizes the Fiscal Decentralization Theory,Principal-Agency Theory,Organizational Structure Theory and Regional Development Theory that are relative to the financial management system of Province-Governing-County,which lays the foundation for subsequent research.In the third chapter;the paper sorts out the developmental process of China’s traditional financial management system and the financial management system of Province-Governing-County,judges the positive and negative effects of the financial management system reform of Province-Governing-County by the dialectical analysis.In the fourth chapter,the paper systematically summarizes the process,characteristics,achievements and main problems of the financial system reform of Province-Governing-County in Jiangxi province.In the fifth chapter,the paper uses the double difference method and panel data model and other quantitative analysis methods to analyse precisely the effects of the financial system reform of Province-Governing-County in Jiangxi province,and then has a comprehensive grasp of the effects of the financial system of Province-Governing-County before reform and after reform.In the sixth chapter,the paper summarizes the advanced experience of the classified financial management system of developed countries and the main practices of the relatively successful provinces in the financial system reform of Province-Governing-County at home.In the seventh chapter,based on the comprehensive analysis,the paper puts forward the countermeasures and suggestions on improving the existing financial management system and the financial management system of the pilot of Province-Governing-County in Jiangxi Province under the background of new urbanization.The financial system reform of Province-Governing-County is a dynamic,continuous reform process,and the financial system reform of Province-Governing-County in Jiangxi Province will continue to explore and advance in the context of economic development under the new normal. |
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