A Realistic Reflection On The Consummation Of Chinese Local Fiscal System--A Study Of The Fiscal System Of JiLin Province And JiLin City

The public fiscal system is the basic system that handles the issues of financial distribution among the governments of all ratings and the local public fiscal system deals with financial distribution among the governments, which are subordinate to the province after making clear that the Revenue-sharing system as the fiscal system used between the central government and the local governments. The local fiscal system which makes use of the local features and meets the benefits of the central government, is a great help to realize the financial capacity equilibrium of various regions and show fair and equity when the common wealth is distributed for the second time so that it can make the economy keep developing and make the society get rapid progress. The reform of the fiscal system is nation-wide so the reform in one province can't solve the problem. But the victory that people get in one province can set a good model for the whole nation, which will push up the reformation all over the whole country. The fiscal system is the basic system that deals with the distribution of capacity between the central and the local governments. In modern society, this system and its function take the responsibility of increasing the efficiency, keeping fair and keeping developing. The process in which the objective laws of the market function with the financial laws involves the leading form of the mankind's management of resources when they are put together. During this process, the financial departments have to make the market operate actively and they must prevent the self-moving of it at the same time. They should also make good use of the function of the superstructure; on the other hand they should prevent the occurrences of the limitation on the superstructure to know the objective laws. The efficiency of its operation reflects a limit, namely the coordination of generality and specific properties, which leads to equity, efficiency and reaching the goal of development. Only we handle the interactions between finance and economy, pay attention to the coordination of financial and tax reform and eliminate the lagging of this system, can we promote implementing of the whole reform systematically and realize the rapid development of our economy.The current fiscal system in JiLin province is playing a very important role in the economy of the whole region. There are lots of advantages: firstly, it has stimulated the zeal of different ratings of governments for managing their financial issues, promoting efficiency and creating chances of getting more income, and it enhances the awareness of equilibrium and self-development; secondly, it can accelerate the fiscal revenue for the local government and the average fiscal revenue goes up year by year; thirdly, it continues to use the revenue-sharing system and establishes the basic financial frame based on the local revenue-sharing system; Fourthly, according to the regulation transfer payments issued by the central government, has just set up the balanced financial capacity in the different regions of JiLin Province. However, the blemish of the revenue-sharing system itself has affected the improving of the local fiscal system, which is mainly embodied by the fact that the government power of different ratings aren't demarcated clearly; the expenditure of fund isn't scientific; the central ministry of finance isn't able to carry out the transfer payment and can't coordinate with other departments. In addition, there are also some imperfect aspects in the performance of the local financial system, such as low efficiency, bad beneficial result, the concealment of the usage of funds, not reaching the goal of keep the society safe and steady and so on.To analyze these reasons in terms of the theories of new public management, we can see that as the administrator, the government should function as a controller macroscopically rather than an actual participant. It should serve as the provider of public wealth and manage the fiscal system by granting and demarcating power...