A Study On Estimating And Improving The Fiscal Capacity Of Chinese Townships

In China, township is one grass-root level organization and unit, which amounts to a large number, and it has different circumstance among each one. The fiscal capacity of townships can reflect the level of the administrative capacity of grass-root governments, and it also can reflect the perfect extent of grass-root power construction, and reflect whether the distribution of fiscal power and responsibility is reasonable. So whether the construction of Grass-root fiscal activity on the level of township is reasonable has one direct influence on the stabilization of state power and the implement of state policy. Therefore, it has high theory value and strong reality significance that we make a deep study on the fiscal capacity of Chinese townships at present.In this paper, the author takes one new sight of township fiscal capacity based on the fiscal function of township governments, which broke out the traditional static research methods. The research objects include the fiscal policy of townships and the definition of functions and the installation of institutions, as well as the support environment and implement approaches needed by these objects and so on. One object of this paper is to analyze the fiscal capacity of townships at present, and on this basis the paper carried out one theoretical study on the reasonable deployment of the fundamental functions of township power in order to provide theoretical support to the present reform of township institutions and the stabilization of the grass-root power of townships. Other objects of the paper sets up one comprehensive estimating system for township fiscal capacity, and analysis the status of fiscal capacity between townships. The thirst objects is to raise out corresponding solutions by the further deep analysis of the main problems lying in the fiscal capacity of townships at present in order to adapt and improve the development of townships economy scientifically and reasonably. The main study context of this paper includes the following ones:First, based on the governance theory, the paper rose out fiscal capacity of townships and estimated the management level of grass-root governments on the level of townships by this, and explored the reasonability of the deployment of the functions of township governments. The conception of fiscal capacity of townships is different from the conception of fiscal functions of townships and the capacity of governments. Under the social market economy, the fiscal functions may be generalized into three aspects, namely the deployment of resources and the distribution of income and the stability of economy. The capacity of governments refers to the one by which the governments realize their intention. The fiscal capacity refers to the one by which the governments extract fiscal revenue from the social resource in order to realize the social public interest and develop the economy and maintain its existence, and this capacity reflects the level of social economic development and the regulating extent of fiscal system and concerns about the administrative efficiency and the management level of governments comprehensively. According public fiscal theory, we know that the public fiscal activity is based on the public service and the public goods have their hierarchical characteristics, because the public fiscal activity refers to the distribution activity or economic activity by which the states or governments provide public services. Therefore, How to deploy the resources most reasonably and provide the public goods most efficiently is naturally related to the functions and responsibilities of local governments, especially the township governments, and it is also related to the demarcation between the responsibility and fiscal power of governments on each level, and even the adjustment of administrative system and institutions of governments. In the terms of governance theory, the fiscal capacity of townships refers that the township governments take advantage of their authority to realize the summarization of the fi...