A Study On Fiscal Operation In China's National Autonomous Areas

The ethnic autonomous regional finance is different from general local finance,and it operates with unique ethnic characteristics. Owing to thisnational feature, Chinese ethnic autonomous region benefits from PRC government policy inclinationfrom new China, which shows unique requirements of China's regional national autonomy. China's fiscal management system changes many times, fiscal policy also adjusts in ethnic autonomous region, but the "inclining policies" run through it. As the implementation of tax distribution,the ethnic autonomous regional finance changes from "the special" to "the general", the diverse fiscal management system tends to "unification", the revenue and expenditure varies obviously:the former increases limitedly, the later inflates dramatically and over depends on transfer payment from central and higher levels of government.Based on this change, this paper mainly studies how the evolutions of fiscal management system affect Enshi Prefecturefiscal operation status. Fiscal operation is mainly analyzed to measure fiscal revenue verse expenditure condition as well as the degree of fiscal revenue to meet the fiscal expenditure.Enshi Prefecture fiscal operationis measured by the scale and structureof fiscal revenue and expenditure. This paper considers fiscal expenditure affecting economic growth, concludes a overspending and unreasonable structure about Enshi Prefecture's fiscal expenditure. Excessive fiscal expenditure does not bring more output, but hinders the development of local economy. Too small scale of fiscal revenue and difficult growth are affected by the policy and present factors largely. Revenue sources have a simple and concentratedstructure. Fiscal expenditure over depending on central and higher levels of government transfer payments results in a decreasing enthusiasm of local allocating financial resources. Enshi prefecture fiscal operation is stuck in trouble.The calculation of the income and expenditure are the actual value for the present year, and doesn't reflect the local actual fiscal revenue absorption ability and the actual needs of public services. Therefore, in analysis of Enshi prefecture fiscal operation status, it measures the financial health.In analysis of Enshi prefecture fiscalhealth, it introduces the ethnic characteristics of fiscal operation,the change of policy inclination influence on Enshi prefectureincludes standard fiscal health and actual fiscal health. The results show that, before the system of tax distribution implementation,the fiscal health of Enshi prefecture improved constantly. But after implementation, it failed to operation instead. So, the change of fiscal health proves the change of fiscal operation status. The factors for this change mainly come from big imbalancein the central and local income growth due to revenue distribution, without considering the conditions in Enshi prefecture when distributing and arranging revenue, the local self-government institution arranging fiscal expenditure beyond its income, no standard transfer payment etc.According to Enshi prefecture fiscal operation difficulties and the purpose of improving it, so firstly it' important to reexamine the particularity of fiscal operation, explore ethnic factors for influencingfiscal operation; Secondly, implementing fiscal autonomy, put objective existence legal rights into realistic existing rights. Finally, adjust and standardize the clear transfer paymentswith scientific and reasonable methods.