| The villages and towns'financial condition has immediate influences upon its government behavior pattern. The perfect villages and towns'public finance is the foundation and the guarantee of the establishment of villages and towns'service government. It provides the important system foundation for the construction of harmonious society and the socialism new countryside. So it has the profound political and economic significance. The operation of villages and towns'finance not only restricts the fulfillment of political power function but also affects the higher authority of even central level funds' benign movement. If the research on the Chinese villages and towns'finance is abandoned, any research on the Chinese farmers the countryside and the agricultural problems is not comprehensive. The distant regional differences and the vast area in china enable the basic unit finance to become Chinese public finance's bottleneck. That is because the great difference of marketability degree and economic development level makes the east and mid-west villages and towns'financial condition be infinitely varied.At present, the existing problems of the research on the issues of the villages and towns'finance are as follows. The first one is generalization in many articles elaboration, i.e. the issues of Chinese villages and towns'finance questions and its public orientation are elaborated in a very general way. The one problem is that many articles merely study Chinese east and mid-west villages and towns'finance issues cases in reality. The third one is that the insufficient awareness of the importance of villages and towns'finance issues to Chinese public finance system construction and democracy construction. The fourth one is that many articles lack the full research and the understanding of the relationship between the villages and towns'finance and the villages and towns'pattern of government action.This article, in view of above fundamental research's insufficiency, attempts to give reinforcement and exploration to a certain extent. It is for the purpose of through the public finance's empirical study of one of the villages and towns of Tianjin to reveal the present situation, the movement pattern, and the problems of financial public reform as well as the improvement direction of eastern developed villages and towns. It is to demonstrate the differences between the eastern villages and towns'financial and the mid-west villages and towns'finance. to demonstrated how does the villages and towns'financial public reform has immediate influences on the villages and towns government's behavior pattern, as well as how the villages and towns government draw support from the requirement of public financial reform to consummate the villages and towns government's organization construction, the personnel configuration, the transformation of administrative value, the behavior improvement, and finally forms the service government which can promptly respond the farmer's need, provide good countryside public products, and win farmers'claps and praise.In the introduction part, this article elaborates the background and significance of the selected topic as well as the mentality and the method of the research. The construction of public finance system proposed by the Chinese government has been the inevitable result of our country's unceasingly developing and improving market economy since the reform and open policy. The marketability of economy and the finance public ordination are interacting. Villages and towns'finance operation restricts the fulfillment of the villages and towns political power functions and affects the higher authority finance and even central level funds' benign operation. In view of the eastern area, villages and towns government as the first-level political power has its necessity of existence. The reform of villages and towns institution and the establishment of villages and towns'public finance system is not only a question of the existence of the villages and towns government or the self-administration and democracy of the villager. Its key point is how to ponder the villages and towns government's reform according to this region's real situation, as well as how to raise government's service consciousness and the service level in the villages and towns political power construction. This article mainly uses the unity of standard research and the empirical study method to study one of the villages and towns'financial cases of Tianjin.The first part of the article mainly defines and discusses villages and towns'public finance's basic concept and theory.The second part of this article takes the M town of Tianjin as an example to demonstrate the basic present situation of eastern villages and towns'finance with the real diagnosis investigate method, which is typical. This part has mainly analyzes villages and towns'income composition and change, the villages and towns'change of budgetary income composition, and the villages and towns'extra-budgetary income. It also analyzes the composition of villages and towns'financial expenditure, villages and towns'debt, the analysis of questionnaire. Through the analysis it obtains the questions the villages and towns'finance has faced. The third part of the article proposes the policy suggestions of the improvement of the villages and towns'public finance according to the delay matters of eastern villages and towns'finance public. The suggestions includes: advancement of participation type of villages and towns'budgetary reform, improvement of villages and towns government's fund raising system, raise of source of wealth, increase of the financial income, increase of the economical relative underdeveloped villages and towns'transfer payment, new pattern of villages and towns public product supplies, necessary system of villages and towns'public finance construction.The public finance idea's intrinsic essence is the service finance. Government's basic function is to provide the public services. The only criterion of the success of villages and towns'public finance reform is to provide the perfect collective services and the public product. The conclusion which the article has drawn is that the establishment of the villages and towns'public finance system needs to relate with villages and towns'other reforms and behaves as other reforms'breakthrough point. According to the cost and the income principle, maintain the public standpoint should be maintained, and the villages and towns reforms should be maintained in the order of priority. The villages and towns'public finance system is directly correspondent with the villages and towns'service government and it must manifest the service consciousness and meet the public need. |
