| Since the open policy implemented in 1978, China has achieved notable results in the economic field .However, with the development of economy and society, the present financial system exposes many problems, and becomes the bottleneck in further growth.In recent years,"County Financial Institution Administrated by Province"in the financial system has achieved good results in Zhejiang and other areas, and brings inspiration to other provinces. These provinces aimed at solving the financial difficulties of the county, developing the country economy, solving the problems of"agriculture, rural, farmers"and strengthen macro-control capacity of the provincial, after the"cities lead the counties"system, once again return to the"County Financial Institution Administrated by Province"system. Therefore, the"County Financial Institution Administrated by Province"system once again become the focus of financial reform.The paper is against this background, tries to study financial management system from the angle of theory and practice。First ,based on a comparative study for financial management system, the paper analysis the characteristics of the different models, what benefits they have and what problem existed in practices ;Second, analysis the restrictions of promoting the implementation of"County Financial Institution Administrated by Province"in financial system; Third, put forward some proposes on establishing a scientific, standardized, reasonable and efficient"County Financial Institution Administrated by Province"in financial system.一,The important content and viewpoint of the paperThe paper is composed by the preamble and 4 chapters of the text,is about 30,000 characters.Chapter one, the development and reform of China's financial system below the provincial. This chapter reviewed the evolution of the financial relationship between the Chinese governments. From the point of"cities lead the counties", analysis the origin of the"cities lead the counties", and show that,"County Financial Institution Administrated by Province"system is an inevitable choice to overcome the disadvantages of the"cities lead the counties"system. At last ,choose some representative models ,such as zhejiang,hubei,hainan provinces, and make a detailed survey of the different characteristics of these models.Chapter two, Theoretical analysis of"County Financial Institution Administrated by Province"in financial system. This chapter discussed three aspects of contents; they are the theory revelation and inspiration of classed financial management, the theory and inspiration of public administration and the impact of the government targets to the financial system. The purpose of the chapter is to note that, theoretical analysis"County Financial Institution Administrated by Province"in financial system is an positive effect in the financial reform .Chapter three, evaluation of recent"County Financial Institution Administrated by Province"in financial system. First, take Zhejiang and Hubei for examples, from the angle of positive, analysis the results of"County Financial Institution Administrated by Province"in financial system. Then, analysis the unresolved issues in the reformation and the applicability of different areas .Chapter four, the ideas of Continue to promote the"County Financial Institution Administrated by Province"financial reform. The paper draw on experience from developed country's classed financial management system, and based on our specific conditions, put forward an idea, which change the towns to the country government's agencies, and build a"central, provincial ,city and country"government .二,Innovation of the paperThere are following main innovation:One, from the point of the provincial of the government targets, analysis the advantages of"County Financial Institution Administrated by Province"in financial system. we assume that ,the government is a economics man, so their behavior aimed at self-interest maximization without exception. Two, analysis the conditions of implementing"County Financial Institution Administrated by Province"in financial system.1.position functions of different levels of government;2.establish a comprehensive monitoring system;3.reduce the scope of administration;4."corn-periphery"theory analysis.Three, Use fiscal Decentralization theory, analysis the positive and negative effects after applying"County Financial Institution Administrated by Province"in financial system. Fiscal Decentralization and economic growth show bow bank relations. It means the degree of the power separation is too low or too high also is not conductive to economic growth. After the open policy implemented in china , the china's economic obtained huge success, part of the reason is due to the power separation ,to a certain extent, has created conditions for the market. |