Research In Guangxi Province Tube County Finance System Reform’s Practice

The research object of this paper is the current finance system reform--the "direct control of the county".This paper construct a game theory mathematical model to explan the pooling equilibrium of county public finance’s difficulty,show the necessity of the reform. The paper combinates China’s central and local government’s attitude, discusses the reform’s trend effect and development trend, In this paper, combining the situation of Guangxi, builds an index system for Guangxi’s75county economies by cluster analysis,we get5categories of division, by this division we evaluate the Guangxi’s reform. Then, this paper adopts the financial system the latest data on Guangxi to analysises in2010’s pilot and2011’s full open of "province administrating county" reform of the financial system,and make a brief evaluation of the Guangxi push in the round this reform after the pilot county finance status changes.Combining the practice in Guangxi,we conclude several problem that exsited in the reform recently:(1)the difficult is higher to the municiple financial government;(2)the positivity is weaker in the management between city and county;(3)the county’s expectation not proper;(4)the pression in the public financial competition is higher;(5) City and county have conflicts in financial management and administrative management.And this paper gives some proper statics:(1) Further enrich the autonomous region level of financial management strength;(2) introduced the municipal financial support of prefectural financial incentive policy;(3) the regional finance strengthen rural financial guidance;(4) to further rationalize the autonomous region, city, county three class of routine power and financial power relations;(5) gradual reform and perfect straight tube county administrative management system;(6) strengthen the county finance supervision;(7) strengthen the informatization construction, improve work efficiency.