Rural Financial System And Township Liabilities Research

Since 1990, the conflicts of revenue and expenditure in our country are more and more distinct, especially, in Midwest villages and towns, which trigger a series of problems in society including village and town indebtedness. Village and town indebtedness has already been an ubiquitous problem in Midwest, which is one of sticking point in the problem of peasantry, country and agriculture.The primary financial theories are summarized in this dissertation. In conclusion, the fiscal systems are the organizations and systems of revenue and expenditure and allocation in nations and governments or the organizations and systems of economic function by governments, and that is the internal relations to governmental indebtedness (namely, village and town indebtedness is derived from the rural fiscal system in the system aspect). So it is very important to study on relations of the rural fiscal system and village and town indebtedness.In the dissertation, the function of the village and town governments and that of their superior governments are defined to produce or provide public products (including the rural public products). However, the rural fiscal system ensures to make arrangements for the specific systems by the village and town governments and their superior governments. For the especial political regime in our nation avianizes the rural fiscal system of inward function, which induce phenomena as follows, during producing or providing public products as the deputy of rural residents (mostly, peasantry), whose are the village and town governments and their superior governments (from the clientage aspect). Not only the substitutive costs from the village and town governments represent their revenue and expenditure, and that from superior governments transfer to it by the stimulant mode of them and their superior governments, but also the governments show the substitutive costs from their superior governments transferring as the form of the rural expenditure, which will increase their revenue and expenditure. It is village and town indebtedness of inherent mechanism.Characters of the rural fiscal system reflect relationships both indebtedness and revenue and expenditure of villages and towns. Those characters showing as follows: (1) the thought orientation is immutability, which the rural matters settled by peasantry, (2) the restricted functions of the budget system soft up, (3) the types of the treasury of villages and towns take on hysteresis quality, (4) items of agricultural taxation are unreasonable, (5) the self-financing income content and the lecying of mode in villages and towns are variable. At the same time, aiming at the study theme and intention, this paper borrows ideas from the indebtedness criterion of central government and classifies village and town indebtedness, as its used direction for level. Indebtedness are classified as follows: (1) indebtedness of production type, (2) indebtedness of infrastructure type, (3) indebtedness of the type of administrations andundertakings, (4) indebtedness of the type of aggregative consumption, (5) indebtedness of the substitutive type, (6) indebtedness of the omnibus type. Thereinto, the first five types are also called by a joint name as onefold indebtedness (characteristics of indebtedness types summarized in the paper).Based on characteristics of the rural fiscal system and the types of village and town indebtedness, Studying on the rural fiscal system of the before and after reconstruction (The notice on the government and society establishing the rural government dividually) issued by the central government of the Chinese Communist and the State Department of People's republic of China in October, 1983 as the level). The study on the rural fiscal system of reconstruction involved in three primary aspect: (1) summarizing the system of before reconstruction, (2) analyzing the exterior circumstance of the system before reconstruction, (3) dissecting the system before reconstruction and non-indebtedness.Studying on the rural fiscal syst...