On The Performance Of The Township-finance-supervised-by-county System On Township Finance And Countermeasures

The township-finance-supervised-by-county system (TFSBC) is an important supplementary measure proposed by the central authority after the"fee-to-tax"reform in the rural areas of China, which is intent to relieve financial difficulty of the bottom governments,consolidate the achievements of the"fee-to-tax"reform and strengthen finance by regulating township financial income and expenditure. As a coordinated reform measure of the"fee-to-tax"reform, what the TFSBC system reform effect is, whether the anticipated targets can be realized and how to further impetus and deepen reform become academics and government at all levels of concern.This dissertation takes the research into TFSBC system from the theoretical perspective of system's performance. Using theories of system's performance and public finance, the dissertation logically infers the analytical frame and criteria of TFSBC system's performance by combing the implementation background,the essence and main objectives of TFSBC system after combing existed research results of system performance. This dissertation states that the changes of township revenue scale and structure, township expenditure scale and structure, township financial budget management, township debt scale and structure and the peasants'income and burden can be raised as the analytical criteria of TFSBC system's performance. Take two pilot reforming townships in Hunan Province as example, the dissertation conducts the track empirical study using the analytical criteria of TFSBC system's performance. Through an empirical analysis, it is analyzed that the implementation of TFSBC can regulate township financial income and expenditure, but increases financial management cost; that guarantees the normal wages payment, but intensifies the difficulty of township governments'running and the vacancy of public services in rural areas; that regulates township budget expenditure, but it is still difficult to control extra-budgetary expenditure; that in the certain extent controlls township debt to grow, but the debt melted was still beset with difficulties; that in the certain extent consolidates the achievements of the"fee-to-tax"reform, but the peasants' burden is still assumed the phenomenon of rebounding.It is seen that TFSBC system accurately exerts positive standard and restraint influence on township financial movement. At the same time, some new problems are also exposed which need urgent solution. In view of different problems and different reasons, different policies and countermeasures should be adopted respectively. According to the projected objectives of TFSBC system and the empirical analysis of TFSBC system's performance, the dissertation puts forward following countermeasures to improve TFSBC system's performance: improvting the county township financial system further and standarding county countryside government transfer payment system; building the diversified fiscal control mechanism giving first place to township National People's Congress; sharpening township financial resources and developing township economy positively; resolving township history debt actively in the efforts of the upper and lower layer government;changing township financial function and deepening the reform of township organization and personnel; improving the information network environment and raising the running efficiency.of financial affairs.