Research On The Fiscal Management System Of Sub-district Of Heping District Of Tianjin City

China carries out fiscal budget system of "a level of government,a level of budget",the sub-district office isn't a level of government,and doesn't have the condition which is considered as a formal level of budget.While with the development of the city economy,the sub-district office undertakes fiscal powers in every aspect,and assumes the functions of a level of government to some degree.However,it doesn't have the fiscal resources to match the fiscal powers.In these circumstances,how to perfect the fiscal management system of Sub-district under existing system is of great significance for the sub-district office to make full use of its responsibilities,especially in protecting the livelihood of the people and maintaining social order.This paper studies on the fiscal management system of Sub-district of Heping District of Tianjin City,and focus on the division of fiscal power and financial resources between the Sub-district and other departments.Firstly,it summarizes the background and significance of sub-district finance,and introduces some concepts and theories about fiscal management system of Sub-district.Then it introduces the present situation of the Sub-district,development history and three main fiscal management systems are included,it also combines the situations of the reform of China's fiscal and tax system and the transformation of the functions of the sub-district office,analyses the development prospects and application range of various systems.The fourth chapter takes the Xinxing Sub-District Office of Heping District as a typical example,introduces the characteristics and the operation effectiveness of the fiscal management system under department budget management.The fifth chapter analyses the existing problems of Sub-district office fiscal management system,on the aspects of budgeting cost,mismatching of fiscal powers and fiscal resources,administration of community funds.The sixth chapter gives the strategies and suggestions based on the previous problems.Firstly,we should define the fiscal powers between the sub-district office and other departments,in order to reduce the budgeting cost of the sub-district office.Secondly,we should match fiscal resources and fiscal powers reasonably.Thirdly,we should coordinate the relationship of the management of community funds between the sub-district office and other departments,and set up effective community funds management.