A Study On The Effect Of Fiscal System Reform In Yunnan Province

Our country present“city-coutries administration”financial syetem has exposedmany disadvantages，the financial distribution relationship between all levels ofgovernment is not scientific，hierarchical construction and the tax-sharing financialsystem is uncoordinate.The reform of“Province-coutries direct daministration”adaptto the political and economic situation requirement，To eliminate the disadvantages oftraditional financial system，In accordance with the need to develop countries’economy and improve the administrative efficiency.Yunnan province since2010formally carry out the reform of“Province-coutriesdirect administration”financial syetem，first piloted in Xuanwei city，Tengchongcounty，Zhenxiong county，On the basis of summarizing the pilot experience，gradually expand the scope of the pilots. Although the pilot work of financial systemreform run smoothly，but the reform of the Yunnan province started lately，is still atthe primary stage，we need to carry on systematic research，summarize the experienceof the pilots and improve the relevant policy and measures constantly.Provide areference for the full implementation of “Province-coutries direct administration”financial system reform.This article based on the relevant data of Yunnan provincereform，empirically analysis the three pilot areas of Yunnan province and research itsrunning effect.The article is arranged in eight parts：The first chapter is the introduction，explains the origins and significance ofresearch，the research situation at home and abroad，research methods and contentstructure；In the second chapter，use the theory of financial decentralization，organization and management theory，hierarchical theory of public goods to combeprovince governing countries governance structure theory；The third chapter discussesthe necessity of China’s“Province-coutries direct administration”financial systemreform and its basic modes；The fourth chapter，highlight the Yunnan provincefinancial reform implementation；The fifth chapter，Xuanwei City，Tengchongcounty and Zhenxiong County as an example，from the three aspects of the economicbenefits，social benefits and government regulation to empirically analysis andevaluate the performance of Yunnan province financial system reform；chapter sixanalysis that Yunnan province financial system reform are faced with the problems onthe basis of empirical analysis；Chapter seven Aiming at the problems existing in thereform，puts forward relevant countermeasures and Suggestions；Chapter eight is thesummary and outlook of full text. This aeticle based on the empirical analysisrelevant date of the three pilot areas，We not only see the reform achievements，alsofind that the problems existing in the process of reform. The reform of the financial system is always accompanied by the issues and problems，in order to better serve forthe economy，we should constantly revise and improve on the basis of summing upthe experience of the pilots.