Study On Financial System Reform Of Province-over-County Of Sichuan Province

China has more than2000counties. County economy is the basic unit of social management and development of china and is the foundation of national economy. To solve financial difficulties, to promote government administration efficiency, to expand county economies, and to develop the urban and rural economics, the majority provinces of China are proposed to improve the financial system reform of Province-over-County. Sichuan Province is no exception. On this background, the paper tries to study financial management system from the angle of both the theory and the practice.The paper is composed by the5chapters of the text and is about30,000words. The introduction is to introduce the topic of the background and significance, domestic and abroad research, content and structure of the paper, the innovations and deficiencies.Chapter one is the theoretical basis of financial system reform of Province-over-County. From the level of public goods, the Theory of Fiscal Decentralization, the flattening theory of administrative organization, these three angles, explain the need and feasibility for Financial Province-over-County.Chapter two is the implementation of Sichuan reform of the Financial Province-over-County. In this chapter, introduction of the situation in Sichuan Province and the contents of the financial system reform of Financial Province-over-County in Sichuan are very necessary. What’s more, since the implementation of Strong County Empowerment in Counties, the results achieved need to be recorded. Finally, the two different cases will be used in analyzing the result of the implementation.Chapter three is the problems faced by the financial reform of the Province-over-County in Sichuan Province. From two aspects of this stage, the first one is the problems encountered and another one is the problems with deepen reform may encountered.Chapter four is the goals and measures about reform of the Province-over-County in Sichuan Province need to be improved.There are three innovations in the paper.Firstly, As an independent research object of the reform of Financial Province-over-County, we can do more microscopic meticulous research of Sichuan Province. The research includes the comparison of a number of indexes of Municipal County in Sichuan Province. The combination of Financial Province-over-County and the special situation in Sichuan province will put forward to some of the special problems encountered by the Sichuan Province in the process of reform.Secondly, two selected cases will help us to analysis the different implementation results in different counties, from the comparison between the horizontal and vertical, in Financial Province-over-County of Sichuan Province.Thirdly, it puts forward that the short and long-term goals of Financial Province-over-County. Administration Province-over-County, as the ultimate goal, is a bold idea.