Research On Town Financial Management In China

Town finacial is the most basic one of the five levels in Chinese fi-nancinl system. It is the cornerstone of the system. To best allocate resources, adjust income difference, leep up the steady increase of national e-conomy and economic cooperation between different areas, and push forward the development of the society, it is important to strengthen the financial management in towns, properly carry out the financial policies and correctly use such financial measures as budget, tax, etc. Since the opening and reform of China, people have come to know more about economic laws, and have been renewing their ideas. With the change of national working emphasis and the improvement of economic management means, people are paying more attention to the functions and position of finance in towns, which is an important economic depatment in town government. After the reforming aim of establishing socialist market economic system was raised in the 5th Plenary Session of the Party' s 14th Central Committee, the reform of the financial system is speeding up. After several years of reforming practice, a more scientific financial mangement system has been set up. During the process of system transforming, there are a lot of problems which need to be solved and analyzed, because of the limitation of old system and the imperfect justice system. So, it is of theoretic and practical significance to discuss the financial management in towns in socialist market economy. This essay takes Deng Xiao Ping' s theories as guide, uses basic laws of such subjects ao Management, Economics Finace. Marxism and dialetical materialism, and combines the means of model analysis and example analysis to analyze the existing problems in financial mangement in towus through the model of Theory??Practice梫 Theory. I' ve put forward the principles and measures that should be followed in solving the problems in the hope of strengthening financial management in towns, giving full play to the functions of finance in towns, and promoting the cooperative development in economy, politic and culture in towns and the ovejall social development.The thesis is divided into 3 parts.First part: In this part, I explain the related theories in financial mangement in towns, put forward the concept of town finacial management, analyze such basic characteristics as microcosmic, attachment, and flexibility and explain the great significance in researching into town financial management from the aspects of microcosmic and macrocosmic, theory and practice, collecting funds , managing funds and promoting honesty in performing government duties.Second part: In this part, I introduce the several developing phases of tax system since the founding of China, put forward the existing obvious problems in town finance, and analyze the causes of these problems from the aspects of subjectivity and objectivity, inner and outer causes, history and present.Third part: In this part, basing on the second part and my own working experience, I put forward the three trends of town financial management, and introduce the six basic principles that should be followed in improving town financial management. Basing on it, I put forward the basic measures that should be taken in improving town financial management. By referring to and comparing large amount of data and information, I especially give some practical suggestions in standardize town financial management system, enlarging local source of finance, reforming ways of budget, improving allocation of funds, managing funds out of budget, etc.Financial management in town is a complicated social system engineering. It is related with all the families in towns. To do the management well, we need the support and cooperation of the government and various departments. Hereby I try to set up the model of Theory-Practice-Tngheo-ry, and combine practice and theory. I hope to make use of my experience in financial management in town and learn from successful practice, to supply some information for research, and make the thesis more d...