Research On Problems And Countermeasures Of County-level Financial Revenue And Expenditure Management In Central And Western Regions

Since the reform and opening up,China's fiscal system has undergone a provincial-level “contracting system” and then to the central and local “tax-sharing system”.The financial relationship between the central and local governments has been continuously adjusted.The "New Budget Law" promulgated in 2014 regulates the specific process of China's financial management and becomes the sole criterion for the government's financial revenues and fiscal expenditures.When the fiscal reform gradually entered the deep-water area,the contradictions between the county and district-level finances became more and more serious,which caused widespread concern in society.Especially in the central and western regions of China,in the context of relatively lagging economic development,the county-level finances in the central and western regions are facing a severe financial situation: fiscal revenue growth is slowing,fiscal expenditures are growing rapidly,and fiscal revenues and expenditures are intensifying.Based on the district-level finance of the central and western counties,this paper takes Fengquan District of Xinxiang City as an example to deeply analyze the current situation of county-level fiscal revenue and expenditure management,and finds that its fiscal revenue level is low,the fiscal revenue structure is unreasonable,and the tax source structure.The construction of a single source of financial resources is weak,the amount of rigid expenditure is large,the financial management is weak,and the supervision of fiscal funds is not in place.Through in-depth analysis of the reasons behind the problems,combined with the actual situation of the county-level finance at the county level,give suggestions for trying to solve the problem,such as promoting the division of fiscal power and authority at the provincial level,optimizing the local fiscal level,and establishing a budget.Manage hard-constrained mechanisms and improve the performance evaluation system for fiscal expenditures.I hope that this will help improve the financial situation at the county level in the central and western regions.