A Study On The Financial Sharing Mechanism Of Rural Residents Subsistence Security In Jiangxi

Rural Residents Subsistence Security System is the last layer of "safety net" to secure rural residents’ basic living standard.The system funded by national finance.In case of the vast territory of our country and the huge gap between different areas’ local economic,as well as the multilevel government administration,fiscal responsibility is spread among all levels of finances while the basic-level administration taken the responsibility of implement and manage the system.Financial allocation mechanism,refers to the central,provincial,municipal,county and township administrative levels of the government financing for Rural Residents Subsistence Security System to assume the proportion of expenditure,is the embodiment of the governments at all levels responsible for the system level.In order to understand the whether the current sharing mechanism of rural subsistence security system in jiangxi province is stable and rational,this paper based on the predecessors to do further research,and try to make objective evaluation of the mechanism,then to give some specific advice.This paper firstly combed studies of the relationship between the rural residents subsistence security system and public finance,the researches and evaluation on existing financial allocation mechanism of urban and rural residents and optimization research.the theoretical basis of financial input for rural residents subsistence allowance has been found,at the same time,other scholars think there is insufficient in the existing mechanism of rural residents finance sharing mechanism,and need to be optimized,finally evaluated the existing researches related the optimization of rural residents in jiangxi province fiscal sharing mechanism.In this paper,based on the hierarchy theory of public goods,theory related the division of administrative duties and financial responsibility,fiscal equalization theory,take the financial dependency ratio of the central,provincial,municipal,county,and the following government have taken in the rural Subsistence Security System as the main index,match with the level of economic development,quantity and ratio of people accepted the low-income allowance and the financial ability of the government at all levels,on the basis of equal burden of governments at various levels,various areas,evaluate the rationality level of fiscal allocation mechanism of Rural Residents Subsistence Security System in jiangxi province.This article use the macro data from statistical yearbooks,part of the micro data from field investigation,partly from local statistical yearbook.Objectivelydemonstrate the history and status the sharing mechanism of Rural Residents Subsistence Security System in jiangxi province by statistical calculation and field interviewThe status quo analysis and comparison part around two levels,one is the analysis between the central and local fiscal sharing,focusing on the proportion of subsidy from central finance for rural residents subsistence security in Jiangxi Province over years,the central financial subsidy proportion of the provinces,the central government financial subsidies for urban and rural residents.The two is to analyze the provincial and the following government’s rural minimum responsibility sharing,focuses on the analysis of the proportion of the provincial government in Jiangxi Province in the rural minimum living standard,Horizontal comparison of provincial and municipal financial support in rural subsistence allowances,expounds the burden of the current sharing mechanism of county finance in Jiangxi Province.This paper also analyzes the typical practices at home and at and below the provincial government in the Rural Residents Subsistence Security System in financial sharing,will be divided into three main categories,and introduces its concrete practice.Key discusses the status quo and the Ningxia Hui Autonomous Region share system Chongqing city and Jiangsu Province,and provide reference for learning samples in Jiangxi province.Concluded the analysis,this paper puts forward the following problems in jiangxi Rural Residents Subsistence Security System financial allocation mechanism.Firstly,the central government allocated fund in rural subsistence allowances are generally follow the method of Factors Allocation,while individual provinces is not balanced in case of unreasonable allocation of funds.Its overall spending level remains to be improved.Secondly,the jiangxi provincial and municipal finance in Rural Residents Subsistence Security System of fiscal responsibility is too small,is generally lower than the national average and is decreasing year by year.Thirdly,in jiangxi province,the county finance in Rural Residents Subsistence Security System of fiscal allocation mechanism spending level is high,and imbalance between counties,poverty-stricken counties under more than normal generally rise.Lastly,the Rural Residents Subsistence Security System in jiangxi province capital management is not strict,the current budget is unreasonable,phenomenon like special fund stranded at township account and deficit are not handled in time.According to the existing problems and reference experience we alreadydiscussed,the paper puts forward some suggestions to optimize the financial sharing mechanism of rural minimum living security system in Jiangxi Province.First,all levels of government powers should follow the rational allocation of rural residents to match the principle of responsibility division of financial expenditure.Second,the central and provincial governments can use the formula to calculate the local governments at all levels of expenditure on rural subsistence allowances,reference to the practice of Jiangsu,The paper provides a rough calculation formula which can be used for reference in Jiangxi Province.Finally,improve the rural residents in Jiangxi Province,including the management mode,improve the budget,broaden the financing channels,strengthen rural residents account management.