Study On The Financial Security At The Grass-roots Level In Ningxia Hui Autonomous Region

As the most fundamental level of our country's five financial ones,the grass-roots finance plays an important role in securing the provision of public goods and services for local governments.Issues,however,arising from grass-roots finance security are highlighted under current macro-economic,where the developmental speed is lowering and major taxes are decreasing.Relative studies in Ningxia Hui Autonomous Region,one of the less developed provinces in the west,have far-reaching practical significance in promoting regional construction and development of basic public service system,alleviating social conflicts resulting from incapable financial securities meant to maintain the social stability and security among minority areas.Meanwhile,it is also of great realistic significance to help achieving the goal of constructing a well-off society in both urban and rural areas during the 13th Five Year plan and reforming the tax system.Based on theories of financial security,this dissertation firstly straightens out the historical evolution of its institutional construction,and sums up practices of constructing grass-roots financial security mechanism in Ningxia.Secondly,it analyses current economic situation of grass-roots finance,both in the level of the whole country and specific region,along with the practical conditions of grass-roots financial security of Ningxia in terms of scale,structure,the funding gap and debts of grass-roots financial revenue and expenditure.The results are as follows:in the new environment,Ningxia's grass-roots finance has relatively decreased;its ability of self-sufficiency is weakened,there is still room for handling the issue of "payroll finance",the debt burden is still heavyWith specific indicators and methods of factor analysis,the security capability of Ningxia's grass-roots finance is measured both vertically and horizontally.According to analysis of what all the measurements show,this dissertation argues that the current level of fiscal capacity in Ningxia is generally low,however,there exists an enhanced tendency of constant increases in recent years ahead,though Ningxia's grass-roots financial security capacity is still in an unbalanced state.Through the investigation of Ningxia's counties and villages,the dissertation summarizes effects of grass-roots financial security from two perspectives:achievements and obstacles.Ningxia's grassroots finance has achieved a lot in maintaining the government's operation and constructions of people's livelihood,but there are still some problems:huge gap of financial revenue and expenditure,high ratio of suspense debts,wasted public resources,incomplete transfer payment system and weakened functions of township finance.At last,on account of reasons why Ningxia's financial security is in a tough situation,the dissertation puts forward some specific countermeasures and suggestions,such as developing the economic to increase fiscal incomes,perfecting institutional constructions,formulating special financial security regulations in autonomous areas,optimizing budgetary management,and mobilizing various elements to participate in social governance.