Study On The Development Of County/district Level Fiscal E-Government From The New Perspective Of Public Administration

The development of fiscal e-government is important for the improvement of the fiscal administration in a scientific and meticulous manner.It is not only the ultimate choice for establishing a standardized and orderly public fiscal operation mechanism,but also a demand from the on-going reform of government administration.After more than ten years' efforts,great progress has been made in the development of fiscal e-government at the grass-roots level.Recently,with the deepening of the reform of the government and the fiscal and taxation system,the current district/county fiscal e-government management mode is no longer fit for the current financial management and public service requirements due to the new challenge and new situation.In the literature,there is a lot of comprehensive analysis of the financial function,the electronic government affairs and so on.However,there is a lack of holistic and systematic study on the grass-roots financial electronic government affairs from the perspective of public management.In this paper,we systematically studied the regional and county fiscal e-government management model from the perspective of the new public management.It is a useful exploration and attempt in the applicable field of the new public management,and also a summary and reflection on the current fiscal e-government management model.This paper systematically studied the county-level fiscal e-government management model in China from the perspective of new public management ideas,demand-oriented,public services.In the paper,we integrated used literature research,empirical analysis,case analysis,and other research methods and used Zhenhai District as a case study.The main point of this paper is that whether at the current stage or in the long run,fiscal e-government will still play an extremely important role.However,there are some problems in the current district and county fiscal egovernment,such as inefficient construction and fund utilization,weak public service capability of the information system,and data island caused by system fragmentation.The main reasons are the inaccurate position of responsibilities of grass-roots governments and their functional departments,backward management methods,less use of social forces and low degree of public participation.Considering the above problems and their causes,we can take the following strategies and measures.We should promote the role transformation and organizational structure reform of thegovernment and its functional departments;A demand-oriented concept of financial e-government needs to be built;The financial management Informatization should be guided by government financial management needs;The financial service Informatization should be guided by the public demand;We should introduce a scientific approach to business management.We should explore the possible way to let social forces get involved.This paper provides a holistic and systematic solution and thinking mode for the study of district and county-level fiscal e-government management mode.It has a certain theoretical significance and a practical reference value for the relevant local governments to improve e-government management.