The Research On The Difficulties And Countermeasures Of Township Finance In Shi-Men County

Township finance is the most basic level in China’s five-level finance.The township finance before China’s tax reform is mainly composed of three taxes and agricultural taxes.After the implementation of tax reform in rural areas in China,the lack of funds for township finance has intensified,especially in counties and cities with low economic levels.The towns and towns face many difficulties and challenges in carrying out financial work.Therefore,it is urgent to face the finance of townships and towns.The dilemma puts forward effective measures to solve the problem,so that the grassroots political power can be consolidated.Therefore,in this context,it is of great practical significance to study and discuss the township finance problem.However,the current township finance in Shi-men County,Hunan Province also has certain difficulties.Therefore,this paper chooses the township finance of Shi-men County as the research object.Firstly,this paper mainly analyzes the background of the financial difficulties of townships,puts forward the purpose and significance of this paper,and discusses the research results of related research topics at home and abroad,and then draws the concept,characteristics and functions of township finance.At the same time,it is pointed out that the research on township finance should be based on public product theory,fiscal decentralization theory,public finance theory,and social public demand theory.Secondly,through the investigation and research on the finance of the five townships and towns in Shi-men County,and collecting statistics on the data collected by the township people’s government websites of Shi-men County and the township finance centers,the financial situation of the five townships in Shi-men County and the finance of the township finance were expounded.On the basis of this,it further summarizes the current manifestations of the predicament of the township finance in Shi-men County:such as the imbalance of fiscal revenue and expenditure,the phenomenon of "food finance" is widespread;the debt burden is heavier,forming a vicious circle;Management is difficult to maintain;township financial budget management flows in form;at the same time,it analyzes the causes of township financial difficulties,including financial sources,fiscal system,economic development,and financial supervision.Finally,from four aspects,the countermeasures for solving the financial difficulties of townships in Shi-men County are proposed:one is to develop township economy and strengthen financial and financial support;the other is to implement special management of township debts,improve debt restraint and debt repayment mechanism;The proportion of financial support personnel;the fourth is to promote the reform of township financial budget management.In order to pass these countermeasures,we will gradually resolve the financial difficulties of towns and villages in Shi-men County and get out of the predicament,and hope that the countermeasures proposed in this paper can have certain reference value and reference significance for the solution of financial difficulties in other counties and towns.