The Study Of Financial Resources Construction Of The County Finance

Since 1994 when China implemented the tax sharing system, the county finance had a relatively independent status. However, we over-emphasized the proportion of the central fiscal revenue in the country's total fiscal revenue at the beginning of designing the financial system, which made local governments, especially county and township finances with "congenital" defect,the county finance was very limited. In this stage, the county government should strengthen the financial resources on its own building to improve its financial position. Along with our country socialist market economy and the establishment of improved step by step, and the construction of a new system of public finance and tax system reform of new measures in succession,the financial resources construction is ushered in new challenges and new opportunities, doing county financial resources construction work well, making financial "cake" bigger and stronger has become an important topic in the County government's work about economic development.This article discussed the theory of financial resources and financial resources construction including their concept and theoretical basis, and pointed out the distinction between financial resources and fiscal revenues, financial resources construction and economic construction.In this basis, the paper focused on the construction of Huaining county financial resources to conduct empirical analysis, in accordance with the idea "On-the-spot investigation—finding problems—analyzing the reasons—solving problem ", first described the current of Huaining county's financial resources construction. Then analyzed its problems, mainly the " financial revenue is still low," " the quality of financial resources is not good," " Low level of construction, increasing revenue potential " and so on. Then analysed the reason of the question of Huaining county financial resources construction from the deep,the question not only had financial institutional reasons, but also had its own reasons. Finally, giving the measures to strengthen the financial resources construction of the county finance, from the "speed up the pace of industrialization of agriculture, solid foundation financial resources," "accelerate the process of industrialization, growth of industry the main sources of income", "vigorously develop the third industry, explore new revenue sources" and "establish and improve relevant mechanisms, to expand financial resources efficiency" four proposals for the Huaining County financial resources construction to make practical guidance.The main purpose of this paper is to find a solution of county financial difficulties through the study of financial resources construction, boost county economy to "step—step" and take Huaining County financial resources construction for empirical analysis, provide the ideas and suggestions about financial resources construction for local government. This study not only can make up the insufficient of the research about financial resources construction to make financial resources construction more systematic,and enrich the theory of local finance, but also find a new development road for the county in New Sources of Revenue, and provide good reference for Huaining county financial resources construction decision-making, so this paper has a strong practical significance.