The Study On The Duty And Expenditure Responsibilities Of The Government Just Taking Inner Mongolia As An Example

At present, establishing the governance which is adapted to expenditure responsibility system is a very important content to deepen reform of the fiscal and taxation systems in our country.All levels of governance and expenditure responsibility division between governments, is the foundation of the whole financial system coordination link, it is the core issue of financial system under the multistage government structure as well, and it’s an inevitable choice to national fiscal and taxation system reform, and realization of the modernization of the national management system and management ability. Within the framework of multistage government, only on the basis of clear intergovernmental duties, can it be rationally divided responsibility at all levels of government spending and revenues. The superior government achieves the adaptation of the governance and expenditure responsibility through transferring payment methods such as balanced across the financial resources. In this paper,it analyzes the authority of office and expenditure responsibility division in the central and the Inner Mongolia, the government by analyzing the evolution process of central and local government powers and the duties of expenditure, and summarizes the current problems existing in the governmental expenditure responsibilities division, and puts forward some advices on the governmental expenditure responsibilities and duties and division of Inner Mongolia on the basis of the literature review and analysis of data and survey data.