The sixteenth Congress of Party put forward that we should expand regional economy of counties. The development of regional economy of counties was an important task to promote the overall construction of well-off society. Regional economy of counties was a kind of regional economy of administrative division, possessed a special geographic space; owed the county state as main body of market regulation by displaying regional character, had openness, not close "duke economy"; was a unit of national economy; made agricultural economy and village economy as main subject, industrialization, urbanization, modernization as development theme and direction. Developing regional economy of counties was a new breakthrough point to solve the problem of "agriculture, countryside, and peasant" and an important task to promote the overall construction of well-off society. Under this big background, all levels of government of Shandong province how to perform the fiscal function, promote and support the development of regional economy of counties became a work emphasis of local finance for a certain period in future. The article would analyze the breakthrough point and emphasis point of fiscal policies in the development of regional economy of counties.Combining with theoretical analysis, the essay evaluated the regional economy of counties of Shandong province by "the index system of comprehensive strength evaluations of regional economy of counties", and the results showed that the regional economy of counties of Shandong province became stronger and stronger by vertical comparison; differences still existed by transversal comparison with Jiangsu, Zhejiang, Guangdong. Since 2003, Shandong has sped up the development of regional economy of counties and made good effects, but the current fiscal system restricted the policy effect on public finance's promoting the development of regional economy of counties.Basing on the problems advanced, the article first analyzed the general theories of the development of regional economy of counties, then made an empirical analysis on the overall development of regional economy of counties of Shandong province, meanwhile, pointed out the main problems during its development, following that explored the mechanism and path of fiscal policies' promoting the development of regional economy of counties, appraised the carryout and effects of current fiscal policies' promoting the development of regional economy of counties, found the deficiencies, at last, gave some suggestions about the problems during the analysis. The structure of the article was as followings:The first chapter was introduction. The main content included proposing problems, literature review, the structure and creative points of article.The second chapter was the general theory analysis on the development of regional economy of counties. This part mainly illustrate the relevant theories about the development of regional economy of counties, including regional comparison advantage theory, regional industrial structure optimization theory and the development model theory of regional economy of counties and so on.The third chapter was the present situation of the development of regional economy of counties of Shandong province, mainly including the basic characters and existing problems of the development of regional economy of counties.The fourth chapter was mechanization and path of fiscal policies advancing the development of regional economy of counties. This part consisted of three main aspects: supplying public goods and public services; carrying out macroscopic control and medium macroscopic control; performing "Five Overall Planning" and achieving sustainable development.The fifth chapter was comments on effects of current fiscal policies accelerating the development of regional economy of counties of Shandong province.The sixth chapter was orientations of fiscal policies advancing the development of regional economy of counties.The creative points of the essay lied in first evaluating the development level of regional economy of counties of Shandong province systematically, commenting the fiscal policies of advancing the development of regional economy of counties and putting forward effective proposals. |