Research On Fiscal System In Jilin Province

Public finance is in all governmental sectors and fiscal system is the basic institution that solves the inter-governmental distribution, In 1992, the 14th National Congress of CPC claimed to establish the market economy system in China. Fiscal system, which is an essential part of market economy system, must facilitate the development of market economy. So it is necessary to perfect fiscal system to guarantee the development of market economy.At present, there are many new changes in Jilin provincial and social structures. With the prosperity of market economy, it is essential to regulate governmental duties, perfect fiscal system, divide the inter-governmental expenditures and revenue, make sure of the range of market and government these consist of the further fiscal reform and institution innovation, it is also the need of market economy which plays a fundamental role in resources allocation.Together with solving the problems of county level fiscal difficulties, agriculture, countryside and farmers, public finance and well-being society building, it is from the institutional reform to perfect Jilin fiscal system and realize the social and economic development, coordinate the regional development. Now, local finance especially the county level finance confront with difficulties , which make it hard to provide public goods and services for the public .This issue has something to do with the differences among cities and countryside, economy and society, humans and the nature in the past years. In the long run, this needs institution arrange to get rid of local fiscal difficulties.Jilin's fiscal system reform is to resolve the above-mentioned problems, and it's also the proper approach to perfect system and institution, to develop economy and improve the economic quality, which is useful to coordinate the benefit relations with diverse parties and the good fast prosperity of Jilin economy.There are four parts in the paper that begins with the fiscal basic theory, to talk about Jilin fiscal history and its current situation, analyze the problems and causes, and put forward the detailed suggestions and measures.Part One:Theoretical summary of fiscal system, explained the concise concept of public finance, the resources allocation, income distribution and economic stabilization &development as well as the traditional decentralization theory, stated the basic roles of fiscal system in the set of market economy.Part Two:History & presence of Jilin fiscal system. Introduced the history & presence of Jilin fiscal system by describing the history of China's fiscal system. At the same time, stated the present institution design which aimed to provide the references for Jilin fiscal system reform.Part Three:Problems & causes of Jilin fiscal system. In this part, we introduced the current social and economic situation, analyzed the problems of Jilin fiscal system. These problems affect government behavior strongly, and resulted in the deviation from the regular road. The causes of problems are the imperfection of system and low economic level.Part Four:Suggestions of perfecting Jilin fiscal system. Put forward the rules and suggestions of reform and perfection of Jilin fiscal system: change government function, divide respective expenditures and inter-governmental revenue properly, scientific transfer payments and fiscal laws. It sets an obvious direction for Jilin fiscal system reform.