Research On China's Horizontal Fiscal Equilibrium System In The Dimension Of National Governance

The main body of the allocation of financial resources is the government,and the core relationship between the allocation of financial resources is the fiscal responsibility and power relationship between the government subjects.Intuitively,the financial relationship between governments,there are two clues,one is through various levels of government from top to bottom longitudinal veins,one is the horizontal context across administrative jurisdiction,two interlacing effect,is helpful to the basic system design to achieve the goal of fairness and efficiency.The vertical context hierarchy of the government due to a significant presence in the modern,major economies have more practice and exploration;in comparison,because the real difficulty of coordination between the government of the same level or between different levels of the horizontal context but it is very easy to be ignored.Balance is not only the inherent meaning of horizontal financial relations,but also the attribute of a perfect financial system.The overall deepening reform of the financial system is the practical requirement of bringing the foundation and important pillars of national governance into full play.Build weft architecture horizontal balance in vertical meridian as the main feature of the financial system,namely the construction of horizontal fiscal equalization system,is the starting point of China's financial system,solve the inherent flaws of the breakthrough point and key point.In the perspective of national governance,accountability,and financial things,achieve the goal of social equity,to fully implement the main labor and individual economic innovation vitality,stimulate the local government's public functions,no need to achieve horizontal balance of the financial system;public finance in the new stage of development,the three basic areas of common governance combined the supply of public goods,the common management of public resources and public issues of horizontal fiscal relations play a positive effect of the effective mechanism to put forward higher requirements.The establishment of horizontal financial equilibrium means the brand-new appearance of our financial system.This paper is titled as "the study of" Chinese horizontal financial equilibrium system of national governance dimensions,to explore an effective path China financial system reform,the research view to the macroeconomic framework extends to the governance mechanism of the medium dimension,down into the inter governmental fiscal relations to horizontal,trying to integrate into the political,economic and social angle of view,to make up for and overcome the long-standing China financial system efficiency more than fair,rather than a single decision subject pluralism and coordination,policy objectives rather than short-term long-term,fiscal balance method is not standard system defects than the order of.Balanced system design of the financial system,is to overcome the public sector decision-making and imbalance in the supply of public goods incentive imbalance,break the current fiscal imbalance in China,so as to form a national governance dimension of intergovernmental fiscal relations of Nash equilibrium.This paper regards that the national governance dimensions of Chinese horizontal fiscal equalization system,is an arrangement of this principle is to balance the financial system:the realization of people's comprehensive and free development thought for the lead,to ensure that each area residents enjoy the same living standards"and ensure that the district government has public functions the financial resources as the goal,to vertical fiscal relations in the matter,the division of responsibility tax allocation and the transfer payment means as a tool to promote the government in the supply of public goods,public resource management,public governance in three areas of the fairness and efficiency of operation.Such a system arrangement can enable the financial system to promote the balance and coordination between the state and the citizens,the government and the market,the government and the government in the national governance system.This paper uses historical analysis,normative analysis,empirical analysis,comparative analysis,contradiction analysis and system analysis method,the national governance dimensions of China horizontal fiscal equalization system theoretical framework,problem analysis,and reform path.The first chapter and the second chapter is the theoretical framework,this paper discussed the national governance framework,starting from the origin of the concept of "governance",the core connotation summarized,concluded four basic characteristics of national governance,namely the country bear meta governance role,pluralistic governance body adhering to a common goal,collaboration is the governance of gear that system is the guarantee of the governance;then the connotation of governance in the country in three dimensions:normative proof of country and citizen,the state and the market,the central government and the central government in the following,the three group of national governance in further research Chinese transverse dimensions of fiscal relations provides a macro mechanism effectively.Especially the national governance dimensions,a relationship model of effective government is of "common goal&partnership&skill incentive"model;on the contrary,the coordination of fiscal relations is also a benign mechanism for the purpose of national governance.The framework of regulating horizontal relationship between fiscal second chapter China governance dimensions,on the base of the concept definition of "horizontal fiscal equalization",clarifies the theoretical basis,horizontal fiscal equalization source of revenue and the mechanism of institutional framework(system subject and system tools)three main aspects.Among them,in theory,clearly due to some structural and objective reasons exist incentive public sector imbalances,imbalance in the supply of public goods,and the financial system in the financial imbalance situation,so the construction of institutional decision-making ability,design reasonable incentive mechanism,property rights and responsibility,things will become the internal factors of horizontal fiscal equalizationsystem.The third chapter selects three typical countries with greater differences in national governance dimensions as samples,they are typical of a single system of Japan(paterlistic),Switzerland(loose federal Brothers)and highly centralized federal Germany(brothers).The three countries have different horizontal fiscal equalization practices for different governance concepts,so as to facilitate the comparative analysis,so as to deepen the understanding of the horizontal fiscal equalization system of national governance.To trace the history of the fourth chapter of our country governance dimensions of horizontal fiscal equalization system,is the first to show several features of Chinese governance dimensions of horizontal fiscal equalization system evolution history,the transition from the feudal monarchy centralized state to the modernization of the late Qing Dynasty and early Republic of China,to before the reform and opening up the planned economy period,and then to the reform of the tax system,and ultimately to the new requirements of coordination of horizontal fiscal relations proposed recently to promote national governance systems and governance capacity modernization.From a series of analysis,we can see the historical traces of the reality of the financial system and the obstacles or lead to the idea of the next step.The fifth chapter,facing the existing problems and contradictions exist in the practice,the author used by normative and empirical,rather comprehensive analysis on China's fiscal relations from the transverse specific financial project,circulation scale,several sources of income,balance and other aspects of the effect,so as to find the problem,clear direction.The sixth chapter of the paper is based on the discussion of the theory and reality,and gives the corresponding policy recommendations.The innovations and contributions of this paper are as follows:1.The horizontal fiscal equalization system into the investigation,analysis and test framework and dimension of national governance,the inter governmental horizontal balance theory and the practical significance from the governance of the country,and then applied to the system construction of financial system;2.This paper expounds the theoretical basis of the horizontal fiscal system of national governance,that is,the imbalance of public sector decision-making,the imbalance of public goods supply,and the fiscal imbalance in the financial system;3.The concept of national governance of the financial system,horizontal fiscal relations,horizontal fiscal equalization system is defined;clear the horizontal fiscal relationship is based on vertical fiscal relations,institutional structure to the central government and provincial government as the main body;4.The paper constructs a framework of fiscal system around the horizontal fiscal equilibrium,and puts forward some policy suggestions.