Study Of Local Financial Level

Since 1994 years tax systems, central has consummated day by day financial system with various provinces between, in the financialresource assignment contradictory focal point gradually shifts to the province below place all levels of finances, in particular the countytownship finance movement difficulty and the financial resource difficult position especially are serious. Although below province all levels of financial system infinitely varied, but system flaw mostly the same except for minor differences, because the system formulation power in on, these system flaws finally all will concentrate manifestsis difficult for the county township finance. With central compares, the province following finance system and the countryside mostapproach, to county township finance financial resource movement condition influence most direct, is easier to expose the basic unitfinance movement the real situation. The basic unit finance is difficult has affected the place economy development and the social stability, is realistic question which must solve. The basic unitfinance falls into the difficult most immediate cause to lie in the financial system not to be standard, namely basic unit financegovernance oversized, the property rights excessively are small, thegovernance and the property rights disconformity should. This article according to the above obtains from the analysis finance system flaw, through the innovation local finance system, optimizes the localfinance level, achieved alleviates the local finance difficult goal.The innovation local finance system cannot limit to the governance, the property rights and the shift payment system simple adjustment, must consider the government finance level question. Our country at present has five levels of governments, namely the central committee, the province (autonomous region, municipality), the city , the county (county level city), the township (town), the correspondence has five levels of finances. Five levels of governments overheadconstructions level excessively many, has affected the government system efficiency, the theory and the practice department requests thereform government system, the simplification government level call date to be heavy. The financial system is by the government systemdecision, latter reform request inevitably displays for former change. If does not consider the government system this change background, local finance relations then very difficult standard. This articleunifies the government level structure the change tendency, proposed the cancellation "the city tube county" the system, sets through thecity , carries out "the province tube county" the system. At the same time, proposed gradually cancels villages and towns level of governments, the establishment township geographical unit of government, takes the county level government the agency. Finally forms the central - province - county (city) three levels of governments, brings into line with the government administration organizational reform and the finance organizational reforms the identical analysis frame, not only has the reality instruction significance to the government administration organizational reform, moreover through constructs three levels of governments ,correspondingly simplifies the finance to be secondary, builds the foundation for the standard local finance relations.This article proposed constructs three levels of governments is only the government level structure change tendency, because involves to the vested interest large dispatch, in the short-term is very difficult to reduce the government level. If maintains five levels off inancial levels to go to the standard all levels of local finance relations, the request all levels of has the oneself stable tax base, can defer to the cent tax graduation frame to form the financialresource assignment, at least the basic unit finance is the blind outlet, because a township level does not have the large amount stable source of income shape ingredient tax system. Therefore, may consider breaks "level of governments level of finances" the tradition althought format, takes the lead to reduce the financial level. Thereform mentality is the cancellation "the city tube county" the financial system, during retention city administration rank, reduces the city level government's jurisdiction scope, by all means the city, attenuated and even the empty its centralism financial resourceability, and carries out "the province tube county" the financial system, causes the county, the city to be in the identical level levelin the financial level, forms together to the province responsible financial control system; At the same time, the implementationtownship wealth county tube, gradually abolishes township level offinances. Thus, shrinks the finance to three levels (central committee, province, city/county), again deferred to three levels offinances reto divide all levels of local authority the governance and the property rights is easy to be many, this was helpful without doubt to the county township finance helps people overcome the irdifficulties. Certainly, in the long run, the financial level and the government level two should be corresponds. The financial system level change inevitably impels the government system level the transformation. Thus, the government level also from five levels of simplifications will be three levels (central committee, province, city/county), corresponds with three levels of finances.The full text structure arrangement is such: The first part is introductory remarks, the second part comprehensively elaborated the government level and the financial level general theory; The third part has carried on systematized combing to our country government level and financial level historical vicissitude, grasps our countrygovernment level and the financial level development historical veinin order to, then were many is has analyzed our country government level and the financial level extant question; The fourth part incarries on the introduction to the world main national government level and the financial level establishment situation in the foundation, obtains some may supply our country to refer to the model the experience; The fifth part in three, four parts of foundation sproposed to our country government level and the financial levelconsummation some feasible mentalities, and proposed optimizes the local finance level extremely reality choice, namely constructs threelevels of governments finances. Finally is the conclusion and thereference.