| Almost any country's system of government are divided into several levels, through the distribution of power to develop the regional economy is an important target of the central government,Financial decentralization of local government is to give a tax powers and expenditure responsibilities and allow its independent decision-scale and structure of budget expenditures, at the grassroots level so that local governments need to be free to choose their type of policy, and actively participate in social management, The results is the local government can able to provide more and better services. On the theory of separation of powers, not only in developed countries are generally the attention, many developing countries will also be decentralized as to break the shackles of central planning and embarked on self-sustained growth path of an important means.the reform of China's fiscal decentralization in1994 do a foundation of institutional framework nearly 15 years of financial decentralization system construction as the steady development of the national economy has made due contributions to. However, with China's socialist market economic system and further improve its financial and economic reform and institution-building do not appear increasingly adaptability, its construction has been lagging behind the pace of economic development. Therefore, this article from the financial decentralization system's history and current situation based on analysis of the current fiscal decentralization of government functions defined in the system, the right to tax division, intergovernmental transfer payments in areas such as the main problem, pointing out that the current fiscal decentralization system exists The defects are caused by central and local government revenue and expenditure, financial authority and power do not match, a result of recent financial capital utilization efficiency is not high the main reason. the proposed reform and improve China's financial system of separation of powers specific countermeasuresThis paper is divided into six parts:The beginning part is the introduction of this paper, in the Introduction of this paper, which described the main topics of significance and research background, the framework innovation and inadequate of this paper.The first chapter is the Financial Summary of the separation of powers theory, this chapter is divided into two parts. First, the Financial Review of the theory of separation of powers, and the other is the major domestic and international experience and research experience of the main conclusions. First, do a brief introduction about TOM model. TOM model is mainly from the economics perspective, a new classical economics theory as the standard analytical framework, consider how the government functions between different government sub-rational allocation of the issue. Next is the criticism and development .from public choice theory and the second generation of the fiscal decentralization of the traditional theory. Buchanan, the representative of the public choice school do a criticism based on the restrictions on the right of tax the perspective of the traditional theory of fiscal decentralization First, Buchanan think the assumptions of traditional is departure from reality. Secondly Second-generation fiscal federalism that the traditional separation of powers theory of public goods provided by the Government of the process as "black boxes" is not in line with the actual situation and proposed a "maintenance of the financial markets and federal." Part II also briefed on the financial decentralization of the major domestic and international experience on radical main conclusions, including: (1) the separation of powers between the market-oriented reforms and the order of the study, (2) the financial decentralization and Macroeconomic performance of the study (3) the extent of the separation of powers. Through this part of the research paper for the further study laid a theoretical foundation. Chapter II is China's financial system of historical changes. focus on the 1994 System of Tax Distribution reform and the reform of the main content. After this analysis of the System of Tax Distribution after China's financial reform and institution-building While decentralization has made great progress in the development of the national economy has played a positive role in promoting, but also pointed out that the construction of the separation of powers system is not quick things, there are still many There are still problems on the need.Chapter III is China's existing financial system of decentralization of the existing problems. In this chapter the author mainly from the following areas in the existing financial system of separation of powers: (1) The functions of the government to define the problem, pointing out that China's current government functions remain unclear definition of "offside" and "Absent" both phenomena. (2) Governments at all levels between the financial authority powers of unreasonable expenditure responsibilities unclear, the main section of the government at all levels between the financial authority and powers of unreasonable expenditure unclear responsibilities of key performance. (3) The current fiscal decentralization system did not form a sound local tax system and the resulting decentralization of the current financial system is not firmly based. (4)Horizontal financial imbalances, regional financial gap continues to widen.Chapter IV is to regulate and improve China's financial system of decentralization proposals and for the third chapter of the issues raised by the existing maturity of the financial decentralization is a viable proposal.Chapter V is the conclusion of this paper done a comprehensive summary to the full text... |
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