| Since the reform of revenue-sharing-scheme financial management system in 1994,our country standardized the fiscal allocation relationships between governments,basically established the financial management system at both central and provincial levels,but the financial system of below province is still at the stage of immature.In the recent period,the experiment of "Province Governs County"prompt caused attracted the serious attention of the Chinese people and the concern of the government at all levels,this phenomenon also reflects financial difficulties of grassroots ,which is the necessity and urgency problem waiting to solve,so study on the reform of fiscal system has important theory value and practical relevance.The paper introduces decentralization theory in the West,consults the Constitution's relative regulations,demonstrates the abolishment of "City Governs County" is necessary, the objective requirements and the practical possibility of implementing "Province Governs County "fiscal system reform.The paper uses comparison study and demonstrative study method,through examine the track of Chinese fiscal system evolution,uses the "Province governs County" as subjects of its investigations.research and observe the local fiscal system,absorpt and refer the successful practice of local finance system at home and abroad,combine the concrete analysis on the pilot reforms of the shannxi province's "Province Governs County" fiscal system,show the reform assumption and policy suggestion on how to improve our local fiscal system, with great efforts and explore the pattern suits the actural situation of Shannxi province that the fiscal system of "Province Governs County".Put forward the basic ideas to advocate the reform of "Province Governs County":one is to advocate basic reform mainly aim at deepen the reform of the administrative system,the other is to perfect the concrete measures of financial management system reform on "Province Governs County",which includes improve the local taxes system,clear power and property rights, and promote administrative "Province Governs County" system of "ice-breaking",espedit construction of GFMIS,revise the related legal system,and improve financial transfer and payment system. |
