China Province County Financial Reform Study

With economic development and social progress, the "city manage county directly " has played an important role in the planned economy in the financial and economic system increasingly exposed more and more problems, in order to better solve the basic financial conflicts, the county (City) power and financial power is not uniform, our government has already begun, "Province manage county directly" financial system reform, and in the government work report and "XII. Five-Year Plan" is submitted to the country vigorously.Based on the public products and fiscal decentralization theory, using the theories support theory as the theoretical analysis and empirical analysis and comparison analysis to analyze the current each, "province administrating county" financial system reform pilot, summarize the reform problems and profound reasons, and puts forward the propulsion province administrating county finance system reform, so as the basic conception in our upcoming nationwide implementation of "province administrating county" the reform of public finance system to provide the reference.First, this article mainly from domestic and international experience of domestic and foreigr scholars begin, the research results and literature material are reviewed. Through the system, comprehensive review, make this topic research touch this problem academic preface, also make the research based on a high starting point.Secondly, this paper constructed the theoretical framework of the related studies, and separately and province administrating county finance system reform to link analysis, analysis, and the relationship between was summarized the research direction and point. Again, this article summarizes the since the founding of fiscal system under province in China, and sums up the reform process of fiscal system under province reform trend and development direction. Again, to present the several typical pilots in detail the statements and analysis, to based on this analysis. Reform background, separately from the achievements of the reform of the reform route, and aspects of elaborate and chart analysis. In affirming it is based on the achievement of reform summed up in the province administrating county in the process of the reform of public finance system of various problems which appear and dig out in these problems behind the deeper inducement, think advance province administrating county finance system reform.Finally, the core of the book is in chapter 5. The author according to the restricted induces "province administrating county" fiscal reform, and making out the influence factors in the implementation of "province administrating county" fiscal reform, so as to solve the current target problems such as the basic financial difficulties, fast transformation of government functions, the optimized government way, improve the administrative efficiency, soon to a public service-oriented government to move forward. Accordingly, make the principle of setting out reform and precautions, thought reform smoothly obstacles that will ease the way. Finally, from the macro, meso, micro three levels of central, provincial and put under provincial governments hierarchy in promoting province administrating county finance system reform should be adopted in the process of countermeasures and the corresponding measures, the author puts forward his own basic conception.The innovation of this paper lies in:one is to our country the financial system evolution under province were summarized comb, and on this basis to city administrating county financial management system and province administrating county financial management system in-depth analysis, this paper summarizes the advantages and disadvantages, and finally concludes our country of fiscal system under province development trend and direction.2 it is on our province administrating county finance system reform situation are analyzed, and summarizes its behind the several problems and its influence province administrating county finance system reform deep reasons. Three is put forward propulsion province administrating county finance system reform, the basic idea. Puts forward the goal, the principles and reform from the macro, meso, micro three levels conceived propulsion province administrating county fiscal reform basic countermeasures and supporting measures.