Local Government Financial Expenditure Is Divided

How to perfect the financial system of local governments under province is one of the key problems of China's current reform of financial systems. And the division of intergovernmental financial expenditure is an important link of the perfection of intergovernmental financial system below province. Presently, the research on the division of local intergovernmental financial expenditure is not enough whether in terms of theoretical discussion depth or from the practical point of view, which directly leads to several serious problems in the advancement course of the reform of financial system in China such as the lack of basis to the division share of intergovernmental financial revenue; the too-much overweight of basic grass-root governments; the deterioration of rural basic education day by day, etc.In this thesis, the absence of scientific division of local intergovernmental financial expenditure is thought the main crux of the problems mentioned-above. Consequently, it is very urgent and important to solve the reasonable division problem of local intergovernmental financial expenditure. This thesis just takes this as its research goal.Several research methods are used in this thesis such as normative analysis, positive analysis, qualitative analysis, quantitative analysis, comparative analysis, etc. Besides, there are four main innovations in this article. They are as follows: First, newly redefine the limits of the Chinese government rights and responsibilities and afresh divide the rights and liabilities between central government and local governments. The author put forward the viewpoint that the rural public affairs, judicature affairs and social security affairs should be incorporated into the central government liability. Secondly, redefine the connotations of "the efficiency public finance" and "the impartial public finance" and "the performance ability of public finance". Besides, the author firstly relate...