Study Of County Financial Reform

The county township finance is our country's basic finance, which is the national finance organic constituent and the local finance foundation. It relates the construction of the basic political power, the development of rural economy and the stability of society directly. At present, our country county township finance's problems are prominent day by day. The contradictory of revenue and expenditure is incisive, which is seriously affecting the local finance's normal work and the solutions of "three agriculture". It has hindered the development of the county economy.Seeing from the finance practice, our country local finance's independence and importance has strengthened gradually after the reform and open policy, particularly after the tax distribution system reform in 1994．Because the tax distribution system reform mainly was aims at the relationship between central finance and local finance, but paid little attention to the concrete problems of local finance, the local finance system still has a series of questions, for example, there are too many financial grades, the condition or the basic finance is inferior and so on. Particularly, the problems in the county township finance are found commonly and seriously at present, which not only affect the normal work of the basic finance, but also restrict the consummation of local finance system. Says highly from the strategy, it will affect the construction of basic political power, the promotion of our national finance and affect the development of economic society if the county township finance's problems cannot be solved.This article takes how to solve the county township finance's difficult position as the starting point and the foothold, aims at establishing the public finance frame of countryside gradually, perfecting the county township finance system, and solving embarrassment. This article uses the methods of elaborating theory and analyzing present conditions to discuss the reform measures. The article makes the general analysis to the county township finance firstly, then analyses the changes of finance revenue and fiscal payment during the financial system reform, including basic finance lacks the abundant source of revenue but the expenditure is very huge, and sums up the forms of finance embarrassment. Then, the article analyses the reasons which have caused this embarrassment, for example, the rights between finance and the government are not symmetric, the administration organizational reforms lay behind, and the transfer payment system has some flaws. Finally, the article proposes some reform methods in to these questions, such as, Speeding up the development of county economy, increasing county township financial revenue; Dividing financial expenditure and income reasonably; Carrying out the government apparatus reform vigorously, reduces the unreasonable disbursement, and establishing standard transfer payment system; and taking some necessary measures which are related to the reform. As to solve the problems which appear in basic finance.