Research On The Problems Of County Basic Financial Guarantee In Guangxi Province

County government is the most important level of local government in our country,which plays a core role in the process of government governance and social management.The performance of government functions directly affects the overall situation of economic and social development,and the realization of county government functions needs county finance to be an important material guarantee.However,due to the current situation of China's county-level areas of their own financial resources is not optimistic,and China's current financial system is still the existence of financial resources and decentralization of outstanding issues,in addition,the expenditure pressure of the county basic financial resources need to protect is growing.The problem of insufficient basic financial guarantee in most county-level areas of our country has become a constraint to the construction of a harmonious socialist society with Chinese characteristics.Therefore,under the guidance of the goal and task of building a well-off society in an all-round way,in addition to the efforts of the county-level governments to enhance their financial self-sufficiency,we need to further improve the financial system from top to bottom and strive to improve the county basic financial and social guarantee capacity.First of all,this paper analyzes the basic financial situation of the county-level areas in Guangxi province,and points out that there is insufficient financial resources to be used in the county basic financial resources in the county-level areas of Guangxi province,and the expenditure pressure of the county basic financial resources is large,and the basic financial guarantee capacity among the different counties is not balanced and there are unreasonable situation in the implementation of the county basic financial resources,ect..Then,the empirical analysis and comparative analysis are used to analyze the basic financial guarantee of the county level in Guangxi province,and the argument is supported.On this basis,the article takes into account the economic development,transfer payment,financial system,supervision and management and other factors,respectively,from the Guangxi county level of economic development level backward,transfer payment system is not standardized,the current financial management system does not match the property rights,level of regional differences and the implementation of the county basic financial resources and unreasonable expenditure in implementation of the protection to process analyze the reasons.At the end of the article,the author puts forward the countermeasures to improve the ability of county basic financial guarantee in Guangxi province for the above reasons:Firstly,we should strive to enhance the basic financial resources of the county level in Guangxi province,with digging out the potential for county-level fiscal revenued and increasing the county financial transfer payment.Secondly,we should further improve the financial system and speed up the reform the government system,rationalizing the expenditure of county basic financial needs in Guangxi province.Thirdly,we should make effect to narrow the basic financial guarantee capacity gap among different counties of Guangxi province.Lastly,we should speed up the transformation of government functions,establish and improve the financial capital supervision and management system,to optimize the county level of basic financial guarantee expenditure and improve the county basic financial guarantee capacity of Guangxi province.