A Study Of The Township Financial Predicament From The View Of The Reform Of Grass Root Administrative Region

"The Sannong issues" (concerning agriculture, countryside and farmers) are becoming increasingly focus to which all circles are paying attention. The central goverment advanced and accented "The Sannong issues" as the most important in fundamental and stategic policy-making.Among many factors that prevent "the Sannong issues" from being resolved effectively, the township financial predicament undoubtedly takes an active role. Especially since reform of tax was brought into effect, the sharpening of the predicament stimulated the operational risk of national finance .brought up the crisis of rural regime and detered the farmers from reducing their burden and increasing their earings . If this question can not be controlled and resolved in time , not only will numerous national policies that farmers are benefiting from become inefficient, but also farmers' burden will deteriorate and rebound. Just in view of this , analysing and explaining the financial predicament of villages and towns is of vital importance to the resolving of "The Sannong issues" , because it will advance the reform of rural taxation , improve village rural regime, balance the development of urban and rural areas, promote urbanization process, structure a harmonious society , build rural well-to-do level etc. With regard to the strategy of resolving the township financial predicament , government officials and social experts have discussed and suggested many ways and means in multi-aspect, multi-lay, multi-field, but as far as research in existence, there is a lack of integrated and systematic discussion from the point of view of grass root administrative region.It is on the base of above-mentioned backgrounds that this article is launched. Firstly it describes actuality of the township finance through an analysis of explicit income and expenses and inherent manage system , to grasp in depth the development of township finance. Secondly on the base of the comprehensive discussion, the article lists symptoms of the predicament and its reasons focusing on government layer and financial layer. In the end the author put forward an assume that the township financial predicament be resolved through the reform of grassroot administrative region. In order to demonstrate a stronger relationship between resolving the township financial predicament and the reform of grass root administrative region the author carried the research in four ways: logic deducing, theoretical confirming, literature proving, cases testifying , thus indicated the importance and necessary of the assume. At the same time, the author originally probed into the pattern of system design on resolving the predicament.The full text is divided into five chapters altogether, the frame is as followed below:Chapter one is the introduction. It is divided into three parts : Firstly , introducing the selected title background of this text and research meaning; Secondly , summarizing the thinking of research and frame of this article briefly ; Thirdly, drawing the summaries to relevant theoretical foundations and research survey.Chapter two is a basic analysis of financial state of development of villages and towns. This seal of purposes lies in understanding of finance operation characteristic of the villages and towns and assurance . It includes two parts mainly: a basic description of villages and towns financial revenue and expenditure state in respect of its scale , its current state and balance between revenue and expenditure as well ; Then combed the development orbit of the financial management system of the villages and towns since the foundation of the state .Chapter three is a basic analysis of the township financial predicament. In this chapter the township financial predicament was further studied by analysing problems and causes, the aim is to prepare the back research. It summed up the main behavior of the financial predicament of villages and towns according to the relevant contents of the part of survey of chapter one, then gave a further supplement to the legitimacy of the village...