Research On County-Level Financial Support Ability In Anhui Province

County finance is the basis of state finance,and economic and social development is directly related to the protection of grassroots political stability,the national financial and economic sustainable development,social harmony and stability of the cornerstone.Since the reform of the tax system,China's total financial strength has been increasing,and fiscal revenue has grown rapidly.However,due to the central government to obtain the financial revenue from the tax system after the reform to occupy a dominant position,the central government revenue accounted for the proportion of total revenue increased,making the central government outside the government at all levels of government revenue significantly reduced.With the continued impact of the tax reform,especially with the "camp by" the overall advance,the central government financial concentration,making the grassroots government,especially the county government's financial strength decreased rapidly,the financial increasingly difficult.In recent years,the county-level finance throughout the country more and more financial revenue and expenditure are not unified,the relationship between the right and the responsibility of the mismatch between the problem.Has been in order to alleviate the county-level financial difficulties,from the central to the local have taken a corresponding series of measures to improve the county-level financial resources.But although achieved some results,but the overall did not make the county-level financial out of the difficult situation,lack of county-level financial security capacity.In recent years,in order to change the lack of county-level financial and social security capacity,the relevant personnel from the theoretical and practical aspects of a lot of research,put forward to strengthen the county-level financial security capabilities,by fostering county-level government resources and a series of measures to improve the county Level government revenue,and enhance the ability of county-level financial support,so as to fundamentally solve the county-level financial security capacity of the problem.Based on the theory of fiscal decentralization and the theory of public goods,this paper analyzes the current situation of Anhui county-level financial security,thinks about the problems existing in the county-level financial security in Anhui Province,and finally puts forward specific countermeasures and suggestions.This paper is divided into six parts:The first part introduces the research background and significance of this paper and combs the domestic and foreign related literature on county-level financial security.The second part includes the definition and theoretical basis of county-level financial security,Financial resources and the concept of county-level financial security and the theory of fiscal decentralization,public product theory;the third part is divided into three sections:First,the first section of the main introduction of Anhui provincial financial revenue and transfer payments,including financial income,financial expenditure and the tax return and transfer payment situation.Secondly,the second section mainly analyzes the county level financial support ability of Anhui province,and uses the factor analysis method and the coefficient of variation respectively.Through the collation of the relevant data collected in Anhui Province in 2007 and 2015 Level of county-level financial support capacity of the empirical analysis;Finally,the third section of the second part of the empirical analysis of the results are summarized;The fourth part of Anhui Province at the county level financial security problems and causes.Through the analysis of the third section,we can see that the county level financial security in Anhui Province mainly has the following problems:the structural contradiction of fiscal revenue appears,the pressure of fiscal expenditure gradually increases,the gap between county level becomes more obvious,and the financial self-The main reasons for these problems are:county-level industrial structure adjustment is not in place,irrational agricultural structure,rural market development is not perfect,irrational growth of fiscal expenditure,income distribution is not standardized and transfer payment system is imperfect.The fifth part is the foreign local financial security and experience,including the federal state and the single state system;the sixth part strengthens the county level county level financial resources policy and the suggestion.The first is to strengthen the construction of county-level government financial rights,including three aspects:a sound local tax system,and vigorously cultivate new financial resources,and give the county government a certain degree of tax management authority;Second,regulate the transfer payment system,including reasonable to determine the scale of transfer payments,Transfer payment structure,improve the transfer payment distribution of three aspects;third is to improve the county government affairs and financial expenditure to match the responsibility;Fourth,to create and optimize the county-level financial resources development and development environment.