Evaluation And Monitoring Of The Public Finance Operation At County Level In Sichuan Province

In order to alleviate the county financial difficulties, improve the county level of basic public services, protect the county basic financial, the Ministry of Finance asked the provinces to establish and improve the county basic financial protection system in2010. As we know, the "Province-County directly" financial system ordain the provincial financial management responsibilities for county finance and the county basic financial protection system standardize provincial financial support to county finance. Municipal County of Sichuan Province started in2007, and the pilot expanded to59counties in2009, so Sichuan Province has accumulated a lot of experience. In2010, Sichuan Province implemented the county basic financial protection system trying to eliminate the county financial gap in three years. It is clear that Sichuan Province has achieved some success in alleviating the plight of the county finance and protecting the county financial. So how to further improve the scientific management of finance, how to assess the county finance operation through the establishment of the index system, how to make the provincial finance take measures according to county fiscal operation assessment is the main contents of this paper.The first chapter introduces the background, purpose, research methods and framework of the thesis. The second chapter reviews relevant theories. First is the theory of fiscal decentralization, as well as the theory application in local government property rights and powers. The second is public choice theory, and the theory application in financial support staff expansion, enhanced oversight. The last one is the principal-agent theory, as well as the theory guiding significance for strengthening the information technology and the establishment of incentive and restraint mechanisms. The third chapter reviews the relevant literature, including the county financial difficulties, the "Province-County directly" financial system and county basic financial security. The fourth chapter analyzes the health of the Sichuan county finance, including the overall situation, the trend over the years and the specific circumstances of each county. The fifth chapter is the key part of this article. In order to improve the efficiency of the management of provincial finances, protect the county level financial, we design a county-level fiscal operation evaluation and monitoring system. The system consists of five parts, which are county-level financial growth efforts, wages security, operation security, livelihood security and financial risk situation assessment and monitoring. Make the operating results quantify through index system, so that the provincial finance can use the results to help building the county finance basic financial security. The final chapter is a further reflection for supporting system of pushing forward the construction of county basic financial security.