The Research On Cultivating The Country Government's Financial Resource In Hunan Province

Since reforming and opening-up, China's socialist economic construction has achieved noteworthy achievements, and the public finance system in China has initially established at the same time. However , as the national structure , mechanisms, as well as the reasons for the reform itself, local public financial, as an important component of the national financial, exposed more and more problems that no longer suited to the requirements of establishing a new framework of public finance and not to provide adequate financial guarantee for building new socialist rural areas, resulting many sorts of financial difficulties to happen in the county and township government. Construction of the new rural is an important strategic measure to build a harmonious society in China and the county-level governments shoulder a core leadership role. To that end , how to nurture Hunan Province's county government's financial resources is reality issue that containing a certain theoretical significance.An important approach to tackling the financial difficulties facing the local government is to strengthen the financial resource of the county governments and to boost the economic development of the counties. The rationale is to help solve financial problems by means of economic developments and to facilitate economic developments via stronger financial revenues. If such an aim is achieved, the existing one-way model of"economy-financial revenues"can be transformed into the new two-way model of"economy-financial revenues-economy".This paper studies fostering Hunan Province's county government's financial resources based on researching systematicly county-level government's financial relevant literature at home and abroad. First discussing basis theory of county-level government financial and explaining the concept of financial resources, nature, source, configuration, and the relevance of regime stability and the development of county economy such issues. Second analyzed the status and causes of financial plight of Hunan Province's county government. Considered that the expansion of institutions, inadequate county-rural economic development, unequal possessed resources between urban and rural are the main reasons that caused county public financial difficulties. Finally suggested that county financial resources should be made nurturing following aspects: (1)macroeconomic policies , including the implementation of county government institutional reform, streamline township administration and redundant staff; Effective implement the "getting less" principle, perfect and full fulfil agriculture-related revenue preferential policies; effective implement the "giving more" principle, benefit the rural by means of public finance; effective implement the "deregulation" policy , build new momentum to the development of rural economy; Reconstruct China's local tax system. (2) accounting policies: further implement the reform of county government budget management; further improve the reform of centralized treasury payment system.