The Question Of The Financial System Below The Provincial Research

Below the provincial financial reform financial theory is not only a hot sector, but also the actual focus of the work of departments. Since 1994, the Financial System Reform in China since the implementation of the tax system, although the state finance system in the general tax system established under the framework of the central and local financial allocation, but due to the design of tax system reform program based on the original lump sum to overcome or eliminate the financial system defects in the central government's allocation of financial and fiscal relations between the provincial level, the rapid increase in the level of central financial resources, which makes China's current transitional nature of the tax system while in the form to the next since the establishment of a comprehensive, but is only the central government and local governments in contradictions of dividing the property. The existing financial system below the provincial level is subordinate to and serve the country's financial system reform the overall tax system needs, is central to the implementation of the local financial system and extended. However, below the provincial tax system between all levels of government reform objectives is far from being achieved, to a large extent restricted the functioning of local government and local economic development. Therefore, the following study the province's financial reform has an important practical significance and theoretical value.To this end, according to public finance theory and the theory of fiscal decentralization and fiscal reform from the experience of foreign countries, the establishment of the Financial System Reform in Shaanxi effect index models, financial restructuring of the Shaanxi Province in depth analysis of fiscal decentralization and economic growth between the positive correlation between fiscal decentralization in China's rapid economic growth the driving force behind the indispensable, and establish a stable and effective financial decentralization to promote social and economic system is an important task of all-round development. On this basis, to be a sound financial system below the provincial tax system, the establishment of a scientific and standardized multi-level classification under the Government of the financial system in order to achieve a balanced regional economy and the level of local public services the objective of equalization.