Study On The Asymmetric Problem Of Right And Responsibility Of The Country And Township Fiscal Systems

Our country is a developing country that is vast in territory and large in population. There are so many government levels and financial levels which include central committee, province, city, county and township five levels. County and township finance systems are the most basic units in our graduation finance system. Their revolution coordination is relating our country political power's stabling and the entire society's development. But the asymmetry right and responsibility in the county and township systems has been a stressed problem during the operation of the local fiscal of our country in the past ten years after the tax distribution system. Along with the countryside tax and charge reform advancement and the local public finance's establishment etc, the county and township finance systems are more and more asymmetry, which has become a stern challenge and a large problem in our country's revolution and developing. Not only the central committee and the local authorities, but also the academic circles have attached importance to the problem. Limiting scientifically in responsibilities and financial right in country government and township government is a important problem which will push on the tax distribution system revolution and will put the intergovernmental financial assignment relations in good order. So it is significant in researching the problem of the asymmetry right and responsibility in the county and township systems.This thesis regards the asymmetry right and responsibility in the county and township system as the starting point and foothold, and regard it as the goals to consummate the systems of country and township fiscal system and solute the problems in these places. The thesis uses many ways to discuss the reform measures, which are theory elaboration, present situation analyses and practice summary, ect. First, it introduces the theories about the responsibilities and the financial right's division in developed countries. Second, the thesis analyses the present situation of the asymmetry right and responsibility in the county and township system, including the expenditure jurisdiction releases unceasingly, county township governance oversized and property rights upward centralism, property rights upward centralism in countries and townships. And then it summaries the problems brings by the asymmetry. Third, the thesis dentally analyzes the causes, and stresses the influence to the asymmetry right and responsibility in the county and township systems caused by the administration organizational reform lag, and analyses the flaw in shift payment system, andimperfect in legal safeguard, disbursement management and financial supervision ect. At last, it designs a set of reforms to these problems, including carrying out the reform of " the townships use there wealth managed by the counties", to reduce the government levels and the financial levels; carrying out the government apparatus reform vigorously to reduced unreasonable disbursement; clearing about the county and township governments' governance; safeguarding county and township governments full property rights; and establishing science, standard intergovernmental shift payment system etc; then carrying out a set of necessary reforms in the law, the disbursement management, the financial supervision and in the debt management. Through reform, we attempt to establish a kind of graduation finance system that is scientific, standard and revolution coordinated. At the same time, solute the problems on the asymmetry right and responsibility in the county and township systems.