The Study On The Fiscal System Of Province Governing-County Of Shandong Province

"Province Governing Country" system reform is a complicated system engineering which is related to people’s life in all aspects such as material, cultural, political and so on. It is also a strategic task and the key link for the deepening reform of administrative system in China, which bears the overall development of national politics, economy and society. It covers a wild ground, has large difficulty in interest coordination and large reforming risk, resistance and high cost.it is related to social stability and the construction of a harmonious society. It is a heavy task and responsibility. Reasonable measures and scientific scheme is the key to the success of "Province Governing Country" system reform. Therefore, accelerating the theory and the practice research of "province governing county" is a imperative task.The key research of this paper is the study of the "province governing county" system reform in Shandong. Based on the large number of relevant data and information we got from some field research, through the methods of literature analysis, statistical data analysis, process analysis, comparative analysis, case analysis, on account of qualitative, quantitative and comparative analysis, we find out problems, and put forward countermeasures witch is targeted and practical for "Province Governing Country" system reform, by this means,we can put forward some proposal for "Province Governing Country" system reform in shandong, and some theoretial and practical reference for the national reform all at once.This article takes the pilot reform as the research subject, and borrow the theory of western flat organization, the principal agent and the theory of separation of powers as lessons. This article takes Ningyang, Caoxian, Shanghe in Shandong province as an example to analysis the achievements and difficulties in the reform. On the basis of the experience of other province and the realities of Shandong province, this article explores a better path and policy measures for the reform. In the next step of the reform, we need to handle the intergovernmental fiscal relation correctly, change the functions of government, improve the system of transfer payment, impose the reform of the tax system, improve the supervision system of finacial sector.