The Analysis Of Township Financial System Problems

This paper, being as the core of township financial system and the target of the symmetry, according to the relationship of supply and demand, from the several aspects of systems of trap and block segmentation, revenue, expenditure, income and expense gap and township debts, analyzes the internal and external problems and operational mechanism of township financial system.The logic path, holding the supply and demand of township finance as cut-in point. At first, analyze township scale change with two provinces and advantages and disadvantages of specific township financial system forms. Secondly, analyze the quality and quantity of township financial revenue, study the historic developing locus of township financial system, and its function and the proper scope, holding the quantitative description of in-budget, off-budget and off-system financial funds. Thirdly, it has a quantitative analysis of township fiscal expenditure duties rights, explicit educational duties rights and administrative management duties rights, having the elasticity analysis of educational expenditure administrative management expenditure. Fourthly, aiming at finding the source of township financial problems, applying public financial theory and case study, it has empirical analysis of township financial revenue and expenditure contradiction, from the system lay. Fifthly, analyzes deeply the self-supply ability of township finance, educing the problems of township debts and the crisis mechanism. The key to township debts crisis is, that administrative disfigurement leads to the demand expansion of township debts and fiscal disfigurement leads to undersupply of township debts., intending to obtain the countermeasures of crisis. At last, this paper, from the angle of structure of powers and functions, focuses on the disfigurement analysis and theoretical generalization, putting forward corresponding suggestions.The pressure of township financial expenditure exceeding revenue gradually becomes from administrative pressure to financial pressure, leading to the barycenter of township financial revenue moving outwards. This paper, from the empirical angle, analyzes the quantitative relationship and the elasticity of educational expenditure and administrative management expenditure. Smeared-out boundary of township financial responsibility, right and benefit brings up the right of property moving upward and the duties right downward. The scope of township governmental duties right is relatively large, intersecting and overlapping with the higher-up finance, but the scope of the property right is comparatively minor.Uniform receipts and expenditure, fiscal system of payment partly in kind and partly in cash, system of tax division between central and local, sketchily compartmentalize main revenue right and classify the mostly tax categories. Especially, the lacuna of system of tax division between central and local engenders the unconformity of the duties right and larger gap between revenue with expenditure, the big randomness and abnormity of township budget execution. Township financial expenditure takes on rigidity. Township government has no right of policy-making and itself independent approval.Therefore, township duties right must legalize and the duties right of rural compulsory education should be undertaken by the multilevel governments.