Study On Direct Provincial Supervision Of County Financial System Within A Constitutional Framework

Promoting the fiscal system reform of governing the county-directly by the province will be the main task for every province (autonomous region, municipalities) in next 12 years. It is vital that how to carry forward the reform complying with constitutional principles and the constitutional spirit.This paper is divided into five chapters to discuss the question.Chapter one introduces the origin of fiscal system reform of governing the county directly by the province and current fiscal system in China.Chapter two studies the fiscal system reform of governing the county directly by the province from a constitutional point of view. The current fiscal system reform of governing the county directly by province complies with not only constitution, but also rationality and legitimacy of jurisprudence.Chapter three analyses the experiences and shortcomings of Zhe jiang model, Hubei model, Guangdong model and Anhui model which were formed during the process of fiscal system reform.Chapter four discusses the public fiscal system of American, Japan and Germany, and briefly introduces their experiences:First, It is a fundamental path to keep central-local fiscal relations healthy under constitution and laws which constrain the relationship between local governments and other administrative authorities. Second, while ensuring central government's priority, the local government plays a significant role. Third, the system of fiscal transfer payments needs to be institutionalized and legalized.Chapter five raises some countermeasure for dealing with a situation how to strengthen county public finances directly under the management of provincial governments. First, steady progress county public finances directly under the management of provincial governments in accordance with the Constitution. Second, promoting the reform is based on service-oriented government construction, third, it is to divide a reasonable powers and financial power of local governments according to the Constitution and converted "Budget Law", fourth, it is to improve other laws to provide the basis for the reform to place county public finances directly under the management of provincial governments. Fifth, fiscal transfer payment system is to establish and legitimation.