Study On County-level Financial System Under The Financial System Of Provincial Governing County

Since the 21 st century,China has get great development in economic and social area,whose each aspect is in change and transformation process.The fiscal system reform of province governing county began in Zhejiang,then be extended to other parts of the country,which promoting the development of county economy in some degree.The central government is pushing province governing county fiscal system reform to make the county economy as a pillar industry of regional economic growth,The purpose of the central government is to absorb the transfer of rural surplus labor by promoting the development of county economy,The ultimate goal is to streamline government departments for three level,and reduce the government's costs and improve the government's efficiency.As a central province,the time of Jiangxi province pushing the reform is shorter,so do the Ruijin.Combination of the theoretical foundation of province-governing-county fiscal system and the practical condition of Ruijin,this paper has analyzed the effect of province governing county fiscal system,and also analyzed problems and influence factor in the process.Then put forward relevant suggestions,this paper has carried on the elaboration and the analysis from the following five parts:Part I,Introduction.This part mainly discusses the research background and research significance of the province governing county fiscal system reform,described the research ideas,research methods,possible innovation and deficiency,and relevant research literature at home and abroad of this study.The study of province governing county fiscal system reform has strong practical significance and theory significance in Ruijin,and has important significance of solving the fiscal difficulties of local governments.Part II,theoretical basis about province governing county fiscal system and the development process.This part first discusses basic theories related to province governing county fiscal system reform,basic concepts include: fiscal decentralization theory,the equalization of basic public services theory,flat organization theory,principal agent theory,these provide a solid theoretical foundation for analyzing province governing county fiscal system reform in the following chapters.Then analyze the development course of province governing county fiscal system reform and model they took.Part III,The analysis of Ruijin's fiscal operation situation under province governing county fiscal system reform.This part first discusses the basic situation,include geography,population,economy,fiscal,etc.Then describe the reform of province governing county fiscal system reform of Jiangxi province and concrete measures in Ruijin.Finally,analyze the problems existing in the province governing county fiscal system reform at present.Part IV,influence factors of Ruijin' fiscal under province governing county fiscal system.This paper analyze the influencing factors in Ruijin' reform from three aspects of administrative system,financial transfer payment and financial supervision.Part V,research on proposals of advancing province governing county fiscal system of Ruijin.According to the analysis of influence factors in fourth part,this paper puts forward relevant proposals.