Research On The New Rural Governance Transformation From The Perspective Of Fiscal-sociology

Style of governance in theory can be divided in three ways:rule、regulation and service, the driving force of governance can be spontaneous order endogenously and may be forced externally, also can be spontaneous order and external forces have both at the same time. Fiscal sociology is from the angle of the whole society and not just the government’s point of view to study the fiscal phenomenon. It is committed to the research of tax and budget system reform to promote the construction and the progress of political civilization of modern countries. The perspective of fiscal sociology can be viewed as the "third way" to promote the transformation of governance, from both the government spontaneous order and social external forces.At the start of the establishment of China, there are a large number of private economies and individual economy, the market is active, social space independent, the tax is almost the only means of national fiscal revenue. After the socialist transformation, private or individual enterprises are transformed into state-owned enterprises or collective enterprises, enterprise profit become the country’s major revenue, China changed into a "state-owned " country in essence. The rural society was governanted by the government with strong administrative power.At the beginning of the twentieth Century80s, the household contract responsibility system implemented, peasant became the first separated from the main body of the country, rural society to accelerate the differentiation, the new group, such as individual businesses, private entrepreneurs, rural intellectuals, workers, migrant workers, rural township enterprises, individual industrial and commercial, private enterprises had developed. Two steps in "profit-to-revenue" reformation in1983and1984, standardize the distribution relationship between the state and state-owned enterprises, encourage enterprises to put into production and business activities initiatively to obtain the residual. At the same time, along with the deepening of reform and opening up, all kinds of foreign-funded enterprises, Sino-foreign joint venture (cooperation) of enterprises have set up, social vigor was fully stimulated, national.revenue source types also transformed slowly from the "state-owned" to "tax-state". Compared with the "people’s commune" period, the control degree of state to rural economic and social was relaxed. However, government regulated rural areas by the way of imposing additional agricultural tax get capital to provide public goods in rural areas, and of providing public products through different stations in the township government.In1998, China began to set up the public finance system, especially in2006, after the exemption of agricultural taxes, which continued for more than2600years, government expenditure transformed consciously to people’s livelihood". However, the link between the government and rural society by tax and providing public products lost. The traditional management mode and the authority of the government disappeared gradually, the rural area social is in disorder, and modern management mode is not build yet. The rural areas started the process of comprehensive reform, after the process of new rural construction started:constructing the service-oriented government, advance the reform of township institutions. Establishing the "county based" fund management system of rural compulsory education, promoting the "County management town’s fund", in order to strengthen the financial guarantee of the countryside.giving priority to resolve the debt as a breakthrough, which is related the interests of farmers directly and the contradictions are obviously, as the rural education, infrastructure and social welfare and other aspects, to properly resolve and deal with the debt problems of the village. Comprehensive supporting reform is parallel administrative system reform of township and financial system reform in the process of new rural construction, rather than reform mode of administration "a leg walk". At present, the reform result in the rural regime "suspended" in rural society, the collective strength is difficult to mobilize、society is lack of vitality、economic development is lack of endogenous growth. So, what exactly is the new rural administrative system and financial system reform? Where is the purpose of the reform? How to reform? The three problems are the content of this paper.The full text is divided into seven chapters:The first chapter is the introduction including the research background, problems and theoretical and practical significance. Literature review both at home and abroad. Route of main theories, research methods and route. The creative achievement or innovative theory (including the new ideas, new point of view) and insufficient. The second chapter discusses fiscal sociology overview and the transformation of governance and the relationship between the two dimensions. This article traces the origin and the development route of fiscal sociology and the governance, and according to their respective course of development in developed countries, explores the goal of the fiscal system and administrative system parallel reform in China—the construction of constitutional system. At present, level of constitutional culture in our country is low, society was controlled by state powerfully, the society is lack of vitality, through taxation democratization, fiscal transparency by the reform of the financial system, and the cultivation of citizenship to stimulate rural social endogenous activity, cultivate civil society, realizing constitutional government, promoting the transformation of governance. The third, fourth and fifth chapter is a further discussion on the three paths designed in the second chapter. The sixth chapter is an example from the view of the construction of the new countryside about the reform of administrative organization in XT county S town. The seventh chapter is on the basis of the sixth chapter, Starting from the present "atomic" disorder situation of rural social in our country, by extending the (virtual) Village and empowerment villagers’group, management villagers’ group by the way of community, changing and training it’s leader by the way of rotation, guidance the public participate in public affairs management. Deconstructing of rural administrative system, taking back the administrative and personnel rights by the county, but expanding the power and duties of Township People’s Congress, a post in the National People’s Congress is full-time and paid. The court mediation and trial power sink to the township, under the guidance of the superior people’s court in business, separated from the administration, supervision by the NPC, open the course of court, by the National People’s Congress, the mass, the local elite, mass media review trial court, expand the social influence, and encourage people to put law into their action. Industrial "feed" agriculture is just a phase of the national strategy, the state fiscal by increasing general transfer payments to the rural areas decrease township debt. The implementation of the budget supervision of general transfer payment, ensure the efficient use of public funds, to provide financial support for the new rural governance transformation. At the same time, making good use of financial leverage, to develop rural economy, build a new agricultural industry, cultivate the rural household comprehensive income tax and property tax and other new sources. And the diversifications of rural public service provider, to cultivate people’s civic spirit, realize the goal of good governance.