Research On The Financial Difficulties Of Villages And Towns Under The Background Of The Rural Taxes And Dues Reform

The five-level financial system is of Chinese characteristic, within which the finance of villages and towns is the very "young" level in China, therefore is not quiet sophisticated both in theory and in implementation, with many problems to be explored and solved. Since the rural taxes and dues reforms, the financial difficulty of villages and towns has become a common and increasingly noticeable problem in the Chinese reform and development of financial system in recent years. Being deeply connected with the political development, social background and historical origins, the financial difficulty of villages and towns is a result of effects by both financial system's factors and non-financial system's factors. The financial difficulty of villages and towns has direct influence on local government administration, on the smooth solving of "sannong problems" (problems concerning rural areas, peasant, agriculture) , and on the comprehensive construction of well-off society, and thus have been receiving increasing public attention.Therefore, it is highly important, necessary and urgent to conduct a profound research and discussion on the theory and implementation of financial difficulties of villages and towns, to find out its source and solution. This will greatly contribute to the improvement of the local public financial system, and to throw new light on the complete solution of "sannong problems" as well as the overall development in urban and rural areas, thus will lay a solid foundation for the construction of the socialistic harmonious society.