| Township finance is an important part of the national financial system,which is the basic function of the rural social resource allocation.Township finance development in China has experienced decades of evolution,although each stage of the work is different,basic guarantee the generally speaking,and promote the basic guarantee for the normal operation of the township organization,to promote the healthy development of rural economy and society.In recent years,difficult growth of township financial revenue,the problem of rigid expenditure expansion year by year make some township limited to predicament,seriously affected the normal work and affect the township government function,is not conducive to the consolidation of grassroots township government and social stability.Therefore,the development of township finance has been raised to a new height,and the research on the township finance has become the focus of the scholars.Based on many years working experience in finance system,the author chooses the development of township finance as the research object,analyze the key factors affecting the development of rural finance,utilize tax source selection(GDP),the fiscal expenditure demand and other factors to establish the model of influencing factors of township financial revenue;And select the number of financial support,operating expenses,public expenditure,transfer payments,debt and other factors,to build a model of the impact factors of township financial expenditure.Then through the field investigation and the statistical yearbook,the author collected the panel data of 3 years of financial development variables related to LQ collection of 16 towns in the set,on described the development situation of LQ city finance,and utilized the econometric method of panel data model for financial factors selected test and estimation.According to the analysis of township development and estimation results of the model of LQ city,the author put forward to strengthen the reform to improve the financial system,organize fiscal revenue to improve the protection capacity,perfect the transfer payment to resolve the financial burden,strengthen financial supervision to standardize financial behavior to improve the development of township fiscal policy.The financial revenue and expenditure factor model constructed in this paper has certain innovation. |