A Study On The Reform Of County And Township Fiscal System In China

The county and township finance,as the basis of the state finance,is shouldering the task of maintaining the operation of the county and township government power,providing public services and promoting the stable development of society,which plays an important role in promoting the improvement of our country's financial system.At present,strengthening the reform of the fiscal and taxation system and constructing a perfect and reasonable basic-level financial management system are the inevitable demand of the market economy.Since 1994,the state has adopted the reform of the tax distribution system,and a series of policy measures have been put forward to strengthen the regulation and control of the local finance,and realize the improvement of the local public financial service ability,but the reform process has been deepened There are also many new problems,which make the county and township financial management system not smooth enough,so the current deepening of the county and township financial management system reform,rational distribution of county and township financial relations,overall coordination of the two levels of government financial relations.Based on the literature review method and the field research method,this paper analyzes the financial management system of W town and township in L county of Shandong province by means of the theory of fiscal decentralization and public goods,and expounds the present situation,problems and reasons of the current financial management system of L county and township in L county of Shandong province.For example: the contradiction between the basic public service expenditure and the insufficient financial resources;the government debt is more;the budget and final accounts are not prepared and executed in place;the lack of backbone enterprises leads to the small increment of financial revenue;the local tax revenue is divided and the main tax is less,which basically reflects the problems existing in the financial system of most counties and townships in the country.The reasons for these problems are the mismatch between financial power and administrative power,the difficulty of government debt,the lack of supervision over the preparation and execution of budget and final accounts,the lack of strength of the backbone enterprises,the small increase of financial revenue and the small amount of local tax revenue as a result of the current tax share system.Based on the experience of foreign countries on the reform of excellent financial management system,the author puts forward some countermeasures and suggestions to perfect the financial management system of L county W town.Based on the above-mentioned research on the fiscal and taxation systemof L-county-W-township.Through the implementation of these strategies,further promote the county and township financial management system to achieve healthy and stable sustainable development.