Study On Fiscal Construction Of County Based On Public Finance Perspective

Our country finance system is constitutes by the central government,provincial,city and county,township five finances.County and township finances in the county range,belong to the grassroots finance,is the last level of five financial,but also an important part of the financial system of whole country.Although in recent years,a considerable proportion of the transfer payments that the central government to the local(including tax rebates,earmarks,institutional grants,etc.)are allocated to the county and township finances,but there are still a lot of county fiscal difficulties.According to the current situation,the main fiscal problems of county and township levels are:firstly,the revenue structure of county and township government is single and the main taxes are insufficient;Secondly,the fisical resources and fiscal expenditure of county and township government are seriously unequal;Again,transfer payment system is not perfect,and the co-ordinate integration of fisical funds is difficult.Meanwhile,the implementation of tax reform of rural county has intensified the fisical difficulties since 2000.The reform of rural tax has a significant impact on the fiscal sources of county and township governments by eliminating the slaughter tax,townships fees,elimination of agricultural special product tax,reduction until the abolition of agricultural tax.During the 1990s,public finance gradually developed into the dominant ideology guiding China's current fiscal reform.The construction of public finance requires a substantial increase in expenditure on livelihood projects,and as characteristic of political centralization of China,policy formulation is often top-down,higher levels of government in the formulation of policy,superior government in policy often requires county government supporting,thus also increases county fiscal burden.Therefore,how to construct county finance in public finance framework becomes the problem to be solved.From the perspective of public finance,this article uses the related theory and method to analyze the county finance construction in light of the existing problems,and puts forward the corresponding suggestions.This article is divided into seven chapters.The first chapter discusses the research background,introduces international and domestic research status,research objective,research methods and innovative points.The second chapter defines the basic concepts,and the related theories are analyzed.The third chapter,based on the game theory,analyzes the fiscal relationship game model by the main performance of the county and superior government in the intergovernmental fiscal game;the reasons of fiscal operation difficulties of county are analyzed and conducts a deep analysis of the shortage of public fiscal construction of county.The fourth chapter analyzes the county fiscal present situation of liaoning province;using relevant index,the difference of actual fiscal ability of various counties(city)and allocation model are analyzed,and ideas and methods of adjusting intergovernmental fiscal ability assignment are puttde forward.Using the fuzzy comprehensive evaluation methods,the fifth Chapter measures and analyzes the expenditure efficiency of 44 counties in Liaoning Province.By constructing a simple macro econometric model,the sixth chapter,adopts the method of 3SLS to assesse the financial expenditure effects of 44 counties in Liaoning Province,and in accordance with the economic region development degree and financial expenditure efficiency are classified,further discusses the effect of different parts of fiscal expenditure.The seventh Chapter obtained the conclusion of this study,and points out the research problems which need to be studied further.