Research On The Financial Problems Of Ethnic Autonomous Areas From Perspective Of National Governance

The Third Plenary Session of the Eighteenth Central Committee of the Communist Party of China pointed out that "the overall goal of deepening the reform in an all-round way is to improve and develop the socialist system with Chinese characteristics,promote the modernization of the national governance system and governance capacity",and pointed out that "finance is the foundation and important pillar of national governance,and that a scientific and reasonable fiscal and taxation system is a system of optimizing the allocation of resources,unified and orderly market,social fairness and justice,and long-term guarantee." The frontier line of national autonomy in China accounts for about 90% of China’s land border line,and the boundary autonomous area occupies about half of China’s territory,and the population of which is over one tenth of the whole.Governance of ethnic autonomous areas is an important part of national governance.Therefore,the establishment of a modern fiscal and taxation system in line with the development of ethnic autonomous areas is the necessary requirement of deepening the reform and promoting the modernization of national governance.It is also the meaning of the modernization of governance system and governance capacity of ethnic autonomous areas.For a long time,Party and state leaders have attached great importance to the development of national autonomous areas.The report of the Nineteenth National Congress of the Communist Party of China puts forward the following proposals: to implement the Party’s national policy comprehensively,deepen the education of national unity and progress,foster the consciousness of the Chinese national community,strengthen the exchanges and exchanges among all nationalities,and promote all nationalities to hold together like pomegranate seeds,work together for common prosperity and development.I Promoting economic development and realizing the modernization of national governance needs solid financial guarantee and normative system guarantee.Due to historical reasons and former overall national strategic planning,the financial and economic development of ethnic autonomous areas is still obviously lagging behind the developed areas.and self-financing of local governments is relatively weak.There is still a big gap between the degree of payment and the needs of the development of ethnic autonomous areas.In this perspective,it is of great significance to strengthen the study of financial problems in ethnic autonomous areasfrom the view of national governance and to establish a modern financial system in line with the accelerated and all-round development of ethnic autonomous areas.On the basis of literature review and collection of financial and economic data of eight ethnic provinces and regions,this paper carries out a certain amount of field survey in accordance with the financial problems existing in ethnic autonomous areas.This paper first re-recognizes the particularity of political,economic,social,ecological environment,historical culture and financial operation in ethnic autonomous areas from the perspective of national governance.And it conducts a study along the way of "theoretical analysis-statistical description-Empirical analysis(case analysis)-reform and design".It comprehensively analyzes the fiscal revenue and expenditure system of ethnic autonomous areas,the central government’s fiscal policy towards ethnic autonomous areas,the financial management system and debt management system of ethnic autonomous areas,as well as the state’s financial law system and the construction of financial laws and regulations in ethnic autonomous area.In the end of the paper,policy suggestions are proposed respectively.The main innovations and breakthroughs of this paper are as follows: Firstly,based on the report of the 19 th National Congress of the Communist Party of China on the framework of modern financial system(the financial relationship between the central and local government,budget management system,tax system reform and local tax system),this paper demonstrates and revises the theory,and puts forward the framework of modern financial system(financial revenue and expenditure system,financial system,financial management system)in accordance with the autonomous region financial law).Secondly,from the historical and dialectical perspective,with the influence of the national development strategy,there are many factors restricting the basic public service in the national autonomous areas,such as insufficient input of public goods,the lagging behind development due to improper positioning.In a certain period of time,the financial expenditure of the autonomous areas should take precedence over the local income collecting.Thirdly,the paper proposes to establish the modern financial system in autonomous areas by embodying the principle of historical compensation,and the support of the central government and developed areas is an important guarantee for the success transformation of autonomous areas from "blood transfusion" to "hematopoiesis".Fourthly,by analyzing the case that improper policy intervention of the central ministries resulted in the poor financial expenditure structure andthe low performance of the funds in autonomous region,it is concluded that the guiding ideology of the central government for should be adjusted,and further pointed out that the construction of the financial legal system has a long way to go.Fifthly,it is proposed that the autonomous areas should be the first natural experimental areas for the modernization of national governance According to the needs of building a modern fiscal system,we must first comprehensively deepen the reform of the administrative institutions of ethnic autonomous areas,and take the lead in piloting the institutional reforms of budget preparation,implementation,and supervision,especially the reform of the functions and responsibilities of the NPC and the promotion of financial big data.