Research On The Existing Problems And Countermeasures Of The Public Financial Management Status In The Development Zone

As the frontier of economic development,the development zone should not only shoulder the heavy responsibility of economic development,but also shoulder a lot of social functions.It is a comprehensive urban area with the unity of economic construction and social undertakings.Its financial management system provides a large amount of funds for various construction undertakings and plays a basic and systematic role.The important role of degree and security.Innovative management mode of financial reform in development zones is conducive to the construction of inclined input and income distribution mechanism,to enhance the vitality of development zones,and to promote the development zones to become an important growth pole of regional economy.At present,all kinds of development zones in our province have become an important platform to promote the rapid development of industrialization,urbanization and opening to the outside world.However,compared with the coastal developed provinces,the development zones in our province are relatively small and scattered,and the overall competitiveness is not strong,especially the problems of unreasonable industrial layout,inactive management system and inadequate innovation motivation.As a new thing of reform and opening up,the development zones have no ready-made experience and model to copy.Due to the special economic and social background,the development zones have gradually formed their own management system in practice.This paper attempts to study the current situation and problems of the financial management system of the development zone,clarify the concept of the Development Zone finance,analyze the characteristics of the local financial management system and its corresponding financial functions within the specific scope of the development zone,and explore the role of the Development Zone Finance in the development of the zone.Based on my own work experience,using participatory research method and case study method,this paper takes a county-level Development Zone in Jiangxi Province as an example,presents systematically the current situation of the financial management system of the development zone and some existing problems,such as the mismatch between financial power and administrative power,the non-standard budget and final accounts management system,and the performance management.Problems such as imperfect system of management and confusion of personnel management system.This study believes that the above problems in the financial management system of the development zone are mainly due to the defects of the fiscal and taxation system,the imperfect supervision mechanism,the weak financial foundation,the outdated performance management evaluation system and other factors.To improve the management level of development zones,it is necessary to optimize the structure of fiscal revenue and expenditure,improve the management level of fiscal budget,standardize budget implementation,strengthen the performance management system of fiscal budget expenditure,perfect and perfect the financial supervision mechanism,deepen the reform of fiscal and taxation system,and improve the level of financial management.Hope that through this study,can provide examples for the province's Development Zone public financial management field to supplement,for our province's Development Zone public financial management system reform to provide a scientific and effective practical reference.At the same time,it provides a useful reference for innovating the financial system and mechanism of the development zone,intensifying the reform and actively promoting the reform of the public financial management system of the development zone.