The Study On The Province-Governing-County Fiscal System To The Financial Difficuny At The County Level

The county government plays an important role in China’s political and government. It is the turning point and connecting point of Chinese macro policy to micro, which take a complete role in the functions of coordination, development, management, service and so on. So it is always taken as a microcosm of the national function. Since the tax-sharing system reform, "up shifting off financial resources focus and moving down of administrative authority focus", has led to the financial difficulties at basic level. In 2009 June, the Ministry of Finance issued "on promoting Provincially direct supervision of county finance Reform Opinions", aiming at gradually reducing the fiscal hierarchy, improving the local tax system, carrying out the provincial direct management of the county finance reform. The implementation of the measures has taken a positive role in easing the financial difficulties of the Province-Governing-County, but on the whole, the county financial difficulties still exist.Basing on the important role of county government and the existence of the Province-Governing-County financial difficulties,finding out the identify problems in finance operation such as financial difficulties, the financial hidden deficit, the heavy burden, prominent financial risk increase, and so on, analysis, to explore the solution effectively, maintaining the achievements of the reform of the existing depth and the smooth progress of the reform has been drawn close attention to the current fiscal experts, scholars and governments. On the basis of the scholars’deep analysis home and abroad, giving the correct understanding and evaluation of the effect of the policy about the Province-Governing-County fiscal system reform in Shandong province for many years, finding out the deep reason of county financial difficulty, exploring the effective policies and measures to alleviate the financial difficulties, is always taken as the research and analysis the problem of the starting point and the foothold for the author who is a financial worker.Borrowing from the basis of research results of domestic and foreign scholars, the author did a careful analysis on the 2012 financial date of the H County, combined with his own thoughts on the current finance and taxation reform, and then he completed this article.This article starts from our establishment of the fiscal system evolution, and then emphatically explains the current situation of Shandong Province-Governing-County reform. After the analysis of related financial data of Shandong Province-Governing-County in H County, by the investigation, explains the phenomenon of county fiscal dilemma, finds out the deep reason, combined with the recent policy of finance reform, puts forward to resolve the dilemma of county finance thought...