Study On Legal Issue Of Rural Public Finance

The rural public finance regulation law is a general item of all laws and rules adopted by a country to adjust its process of providing public products for farmers, farming and countryside by using finance. The rural public finance is not only restricted in the rural construction, but also includes the finance regarding the agricultural construction and the supporting to farmers. That is what we call "three agricultural issues" in public finance. At the same time, the rural public finance also not only is limited in studying the microscopic domain of village, but also focuses its eyes on macroscopic domain of national finance, because the finance is an activity about a nation. Only in this way, can the rural public finance law be completely studied.With the background that our country is carrying out the new socialism rural construction and increasing the financial support on agriculture ,this thesis mainly makes researches on legal problems in relation to the country's financial input to the "three agricultural issues" .Through the research of the development and present situation of rural public finance law in the US, Britain and Japan from a macro point of view, the thesis studies specifically the rural public financial system as well as its development and defects. At the same time, it studies how to improve this system and make it better so as to ensure the execution of the rural public financial system, and protect the interests of farmers practically. The whole thesis is divided into four parts:The first part is the basis of theory. It states the concept of public finances and the theories of the main public goods and market failure. It points out that both finance and public finance are the financial activities of nations and governments. In contrast to business finance and family finance of micro economic entity, finance is public. Because of the publicity of rural finance and the basis and weakness of agriculture, it is essential for the country to carry out macroeconomic control. It clearly defines the concept and system of public finance law. And it points out that it does not only include the laws, regulations, rules and standard documents specialized to regulate the relations of rural specific public finance, but also include the legal terms of general public financial law system related to rural areas. The rural public finance law provides the legal guarantee for the financial support for agriculture.In the second part it points out the ideas that we can borrow from by studying and related documents, tax laws and agricultural laws of the United States, Britain, and Japan's constitution. The ideas are as follows: the legal system is sound and the level of law is high; they make a clear provision between the property right and governance right of governments among different level of governments; the procedural laws is comprehensive and the management is open and transparent; they emphasizes the financial supervision and clear division of labor.In the third part, it researches on the initiation, development of the rural public finance system of China from two stages, planned economy and market economy, and it analyzes the related laws and the present condition and disadvantages of China's rural public finance law from legislation, execution and supervision. In the aspect of legislation, the law is few, old, low and harsh. In the aspect of execution, there is not a clear division between the property right and governance right of governments; the transferred payment aims are not clear and the management is dispersal; the project of support for agriculture lags behind; the arrangement of fund is not scientific; the ideas of public financial law system and integrality are lacked. In the aspect of supervision, there is a lack of specialized laws and regulation to implement financial supervision; the division of financial supervision is not clear; the ways of financial supervision are backward; the punitive measures and intensity are not adequate.In the fourth part, in light of the problems of China's rural public finance law, it proposes the corresponding suggestions from the legislation, execution and supervision. It points out that when regulating the rural public financial laws, we should comply with economic principle, democratic principle, innovative principle and the principle of seeking truth from facts, apart from the basic principles in the general laws and economic legislation. It recommends to summarize as perfecting the legal system, dividing the right and responsibility, open procedures and effective supervision.