On The Division Of Financial And Administrative Authorities Of The County Government Of Jilin Province

The county government is the foundation of government organization system and plays an important driving role in the development of county level economy. Its financial operation affects the stability of the whole fiscal system, even the overall development of economy and society. In recent years, The government of Jilin province attaches great importance to the development of county level economy,Made a certain progress. Analyze the overall effect, the development is still slow, The county's economic and social development competitiveness promotion is limited. Analyze root cause from the perspective of finance, the division of financial and administrative authorities of the county government of Jilin province is still not clear and do not match. Thus cause the responsibility of the county government is not clear and mismatching, its financial is difficulty, its operation is inefficient,and so. Cause higher Social awareness. At the same time also greatly affect the county economy and social development of Jilin province.The author of this paper has long been engaged in fiscal governance work of Jilin province. Based on the actual situations in Jilin province and the public administration theories the author has mastered, applying historical data analysis method, data comparison analysis method and empirical analysis method, combing the domestic and literature of foreign county government about the division of financial and administrative authorities of the County Government, This paper will deeply analyze the problems about the division of financial and administrative authorities of the county government of Jilin province and will propose corresponding advice and countermeasures.This paper is divided into six parts, the first part is the Introduction,which introduces the topic origin, research significance, research status and the innovation. The second part and the third part, started form the historical evolution, analyze the status quo of the division between financial and administrative authorities of the county government of Jilin province. The fourth part generalizes the methods to divide the financial and administrative authorities of the county governments adopted by other provinces and nations, and makes evaluation on them and concludes some lessons that we can learn from. The fifth part puts forward the ideas and specific suggestions to solve the problems. To begin with the adherence to the direction of basic public services--- equalization, universality and basic security and the "three principles"--- the externalities, information complexity and incentive compatibility, in this part, the author refers to the division of financial and administrative authorities between the central and local governments, reasonably defines the activities of county governments of Jilin province, and puts forward the method of restrictions listed at the provincial level and the rest belonging to the county level governments or be shared between the provincial level and the county governments. It is also proposed to implement the inventory management and to be clear in the form of local rules and regulations in order to maximize the respective advantages of the overall coordination at the provincial level and the management of the county governments, to arouse the enthusiasm and protect the initiation of the county governments. Furthermore, it is advocated to divide the financial authorities according to the administrative ones, to adjust ownership and share proportion of some categories of taxes, thus, to gradually establish the main body of corresponding tax of the county governments, and make the county governments own their own corresponding power, responsibilities and rights.Ideas and solutions put forward in this paper are based on the actual work and with strong operationally. The author hopes to provide a good reference for the next fiscal and taxation system reform and the county economic and social development.