| In recent years, the county financial difficulty has gradually become a national problem, mainly showed in the big financial debt and risk , low financial revenue, serious issues of financial idle operation and the"skullization".As the most basic section of national financial system, if the county finance gets stuck in the difficulties, it must lead to a wide effect in economy, society and politics, especially in the rural area. Therefore, academic circles and the theory must pay attention to this issue that what kind of county finance should be constructed.For this issue, the paper has read relevant literatures. It is found that most literatures defined county finance as a part of the regional finance, though some that made county finance as the research topic just focused on how to get rid of the difficulties ,of which research results were not systematic and did not make a systematical suggestion for the goal of county financial construction. On the review of the former relevant theories , this paper suggests that the goal should be sustainable. In term of wide effect of county finance, the paper has a great meaning in reality and academics.This creative research shows a new field in financial research. The western has a long history on financial research, though our nation has such an experience. Because of the difference of financial systems or research intention , it has reduced the contribution of these researches to this paper ,but they are theoretical basis of our research. To be specific, these theories are: public financial theory, the theory of financial divided power ,as well as the sustainable development theory. In the meantime , many academic achievements on nation finance,regional finance, especially county and country finance ,as well as inter-relation have a great reference value.To get some information on systematic environment of our nation's county finance, the paper firstly has expounded financial systems of the developed countries, as a parameter to analyze our nation's financial system and a reference to our future system design. Then giving a deep analyses to our financial system, the paper specially emphasizes the tax distribution system and the shift payment system of finance.We also makes a description on our nation's financial policy trend and key issues of future financial investment. It has been mostly clear about the system restraint condition in the future county financial construction.To be clear about the practical meaning of this research, we firstly generalized functioning situation of our nation's county finance, and found it out of expectation and we have a long way to go. Then is the research to the effect of county finance. Through the establishment of data model board and research of promoting effect of Chongqing counties'data to county economy, it shows that the benign developed county finance has an impetus function to the county territory economy. Additional, county finance has a wide social effect and political effect, which also directly affected our harmonious society construction. What's wroth emphasized, the county financial effect is not only restricted in county territory, but also spread longitudinally and crosswisely. This has strengthened the importance to construct sustainable county finance and clearly defines its practical basisAccording to present operation of county finance, the paper showed the sustainable development problems of present county finance. To realize the sustainable development of county finance, we must focus on many factors, such as:county territory economy, industry construction, social development and financial system. Except these factors, the paper established a gambling model between county finance and its higher authority to cope with the impulse of exaggerating the county financial difficulty of county government. According to the analyses of the gambling model, result showed that the impulse existed, and the higher authority's treatment is to reduce the financial support to county government, which weakened the contribution of the shift payment to establish sustainable development county l finance.System design is the core section of the research, which shows the practical meaning and academic meaning of our paper. We conducted the system design from government level and the financial level, county government property rights and the governance divided, shift payment system and so on. The system design needs to carry on different mediums together with polices, many reforms in the meantime, only then has the possibility to establish a sustainable county finance. The preliminary tentative plan has also been raised for constructing the sustainable appraisal system of county finance, which strengthened the political meaning of the paper.It is a system engineering to construct a sustainable county finance, we need many theoretical achievements provided for engineering construction as a mental support. More scholars are expected to create more in different angles, methods, instruments to enrich sustainable development researches of county finance. Here we intended initially to construct theoretical frame of sustainable county finance. But because of the limitation of the writer's knowledge, there are some insufficiencies left in this paper. In the end, the paper gave some suggestions and hopes that its results can encourage more valuable ideas on the sustainable development research of county finance.
|
PDF Full Text Request