A Study On The Sharply Problems Of The Fiscal System In County And Township In Xinjiang

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. XinJiang is the biggest province to the west of our country, the country and township systems have been a stressed problem during the operation of the local fiscal of our country. 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 serious, which have become a stem challenge and a large problem in XinJiang's revolution and developing. Not only the central committee and the local authorities, but also the academic circles have attached importance to the problem. So it is significant in researching the problem of the XinJiang fiscal system in the county and township.This thesis regards the XinJiang's fiscal realities of 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, etc. First, it introduces the theories about the fiscal system of our country. Second, the thesis analyses the present situation of the XinJiang fiscal in the county and township system, including the realities of the county and township system. And then it summaries the problems brings by the effect. Third, the thesis dentally analyzes the causes, and stresses the influence to the difficulty in the county and township systems caused by the administration organizational reform lag, and analyses the flaw in shift payment system, and imperfect in legal safeguard, disbursement management and financial supervision ect. At last, it designs a set of reform to these problems, including carrying out the reform of the government apparatus; to reduced the government 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 sharply problems on the fiscal in the county and township systems.