The Research On Questions To Guarantee County Financial Resources Of Shandong Province

The enhancement of the capacity of the county-level basic financial security,which not only concerns the normal operation of grassroots power and the exertion of government functions,but also concerns with the economic development of the counties and the implementation of various policies of the people' s livelihood,it plays an important role in promoting the equalization of the basic public services between urban and rural areas and between counties.However,due to the imperfection of tax system reforms,as well as the emergence of some new situations such as the Change from Business Tax to Value-Add Tax and so on,the majority of counties in Shandong province are in the state of financial difficulty.In recent years,although,in order to improve this situation,the state has introduced a number of supporting policies,which has intensified the financial supporting strength to difficulty counties,then the county-level basic financial resources have a remarkable improvement,but the problem of grassroots financial difficulties has not been completely solved yet and the capacity of the county-level basic financial security is weak.This paper analyses the problem of the county-level basic financial security in Shandong which is beneficial to having an comprehensive understanding of present condition about it,analysis of existing problems,and puts forward the relevant measures and suggestions to enhance the county-level basic financial security.In the first place,this paper summarizes related documents at home and abroad so that we can have a general understanding about the present researches,then define the relevant concepts and theories.In the second place,it introduces some policies and measures which have guaranteed the county-level basic finance in recent yeas in Shandong,takes Yiyuan county as an example,and analyzes the present situation of the county-level basic financial security.Through the analysis,we found that Yiyuan in recent years has been made progress in the county-level basic finance and has also improved in the work of ‘Security of Wages,Security of Operation,Security of People' s Livelihood'.But there still exist some problems in the process of the county's development.In the long run,it could produce some restrictions on the ability of the count-level basic financial security.Then in the fourth chapter,this article selects 9 indicators to measure the county-level basic financial security's level,which applies the factor analysis method to it and makes use of 131 relevant data of county-level administrative units in Shandong province in 2014,then takes a comprehensive consideration into it and obtains a score ranking of 131 counties.Through the rankings,it is found that the gap among 131 county-level basic financial security is big,and in the following,we analyzed the reasons for the big gap among country-level basic financial security and the poor capacity of part of the county-level basic financial security.In the fifth chapter,we introduce some experience in the aspect of local financial security in some foreign countries.On the basis of this,the sixth chapter aimingly puts forward the relevant measures and suggestions to strengthen the county-level basic financial security from the aspects of economy,financial system and governmental management.In terms of economy,we need to optimize the industrial structure,to develop county-level economy,and to cultivate financial resources;in terms of financial system,we need to standardize responsibilities at all levels of government Financial rights and powers,and to improve the country's systems of transfer payments;in the terms of the governmental management,we need to strengthen the financial supervision and improve the use of the financial funds;It also need to create a cooperation mechanism between the government of the county.