To Promote The Research Of The Financial Administrative System Reform Of County Administrated By Province

The reform of the tax distribution system in 1994, basically smoothed the path to the coordination of the allocation relationship between the central and the local governments, but the allocation relations amongst provinces, counties and cities still remained unclear and unrefined. According to the oneness principle of government and its financial system, local governments respectively set up different financial models such as city administrated by province and county administrated by city. However, with the fast market development of socialism economy, the further transformation for the duty of economic building-up centralized by government, the malpractices of the nowadays fiscal system, especially the county administrated by city system, have been recognized and concerned by social commons. Furthermore, by the proof of successful experiences of Zhejiang province, people have realized the theoretical value of the theory of county administrated by province and the possibility in reality to approach the reform of fiscal system. Until now, there are 20 provinces have took measures to push the reform of fiscal system and made progresses, such as Hubei, Zhejiang, Liaoning, Jiangsu provinces, setting up firm and solid base to put forward the reform on a larger scale. Meanwhile, it is helpful to coordinate the relations between local governments and provide valuable experiences to boost the county economic development and so forth.The subject of this paper is based on the background above. Stick to the road of the reform, holding the "county administrated by province" fiscal system as research mainstream, we're trying to find out the subjective proofs of the system reform, from the angles of the fiscal allocation relationship between governments from different fiscal layers; to analyze the motives of pushing ahead the fiscal system reform of county administrated by province; by analysis and proofs of the situations and measures of Zhejiang, Anhui, Liaoning provinces, to summarize the valuable experiences of their practices; finally, to propose some attached methods to help improve the "county administrated by province" fiscal system.The paper is divided into five chapters, the first of which is introduction, while the rest is the main body. The arrangement of content is set as followings:Chapter one is the background of this paper, pointing at the too many fiscal layers, the interest conflicts between city and county, the stumbling stones of county economical development, and problems like these, to simply conclude the states of fiscal system research nowadays, abroad and at home.Chapter two is basic theory, giving an introduction of fiscal system of county administrated by province and some theories related, which mainly contains fiscal layer and the division of fiscal finance. Furthermore, the necessities and feasibilities are analyzed to highlight the important role on the coordination of regional economic development and the improvement of the executive effectiveness.Chapter three is based on the analysis of international experiences, especially UK and USA, and by comparing the relationships between fiscal property rights and transformative payments in UK and US, to conclude the inspiration useful for improving the fiscal system of our own.Chapter four analyzes "county administrated by province" fiscal system from the angle of practice, introduces the basic types and demonstrates the specific practices and effectiveness of some provinces, finally analyses the problems in the process of system reform to provide backups for the reform.Chapter five provides some strategic analysis for the reform and puts forward some countermeasures directly and specifically on the problems in the process of the reform. Meanwhile, elaborations on the thought and content of reform have been made as well. Finally, some matched and facilitated measures have been proposed.