"The Province Tube County" Reform Of The Financial System Of County Finance Influence Research

Since China adopted reform and opening policy, to promote economic development, the government promoted several Pilot and reform in the financial system, and the last one was tax-sharing reform formulated in1994. Although there are different opinions on the rights division between the central and the local government, there is no different opinion on one of the policy reforms—"Provinces governing county directly" furthermore, both the academy and the government gave highly appraises to the reform. The reform,"Provinces governing county directly", was first formulated in Zhejiang Province where it had achieved great success. The reform played a positive role in solving the counties’financial difficulties, developing the county economy, and solving the "Agricultural,Rural and Peasants" Problem, therefore, enhancing the provincial macro-control abilities. Following the successful experience of Zhejiang provinces, Shandong forwarded the special public financial reform in2009, and20counties, Shen and Guan County of Liaocheng city included, were listed in the first pilot,Based on the above research background, the dissertation first discusses financial management system of the province administrating county, and then take the Shen and Guan county as examples, analyzed the financial income and the disbursement situation before and after the reform theoretically. Furthermore, the study analyzed the positive influence of the reform, existing problems in practice; put forward the possible constraints of the "province administrating county" reform. Finally, the study aimed to study the effectiveness of financial management system reform in theory and practice, and aimed to find the ways to make the system of financial operate effectively.In empirical analysis of the policy "Provinces governing county directly" for Shen and Guan county, the dissertation fully absorbs the successful experience of Zhejiang, province, takes the county-level public finance system as the starting point and the end point, and takes the aim to improve the financial system and strengthen county economic development as the goal. By comprehending theory and empirical research, utilizing the method of qualitative and quantitative analysis, the study focuses on the existing problems in current financial management system research, and analyzed the possible solution method one by one. The dissertation focuses on the background and measures before and after the "Provinces governing county directly" reform, and discusses the following specific questions like differences existing in tax division of unreasonable, grassroots regime, low income excessive expenditure problems, and the lack of internal friction caused by endogenous factors. Nevertheless, the dissertation also introduces the achievements and deficiencies in the reform of Liaocheng city, and finally advanced the policy suggestions for putting forward the management system of county finance.