The Study Of The Innovaton Of The Township Finance Management System In The New Period

In the process of deepening the tax reform in countryside and improving the construction of the socialism new country, township finance plays the most basic and important role. Transferring township finance to the real public finance is the need of the adjusting financial relationship from the market economics, which is also the internal requirement of perfecting the government functions and the management structure. In deed, the public finance is to get the harmony and avoid conflict--that is, avoiding the conflicts between peoples, people and material, materials, and solving the market failure and scarcity of the resources between the public and private departments in the process of realizing all the civil rights. But in the long term, the public finance in China is lack of fairness, commonality, and legality. To solve this problem and face the challenges of globalization, it is better to perfect the public finance operating mechanism as soon as possible, enhance the degree of decision of the citizen in the public finance expense, set up a limited ability government, and execute the public finance functions,In this article, the author analyzed the need of country public good from the construction of rural infrastructure projects, the improvement of social public industry and labor quality in country, and the rural ecological construction. Based on this, the dependency analysis about the need rural public goods to the township finance was carried out, and the ability of affording the supply of public goods by the current township finance was pointed out. After the positive analysis of the income and expense of the local finance in Sanming city and the operation of the township finance in Youxi County, the main reasons of the township finance trouble were put forward.In the end, for setting up the efficient and order township finance, the author proposed the countermeasures for the macro and micro sides. The measures in macro are as following:updating the industry structures, setting up the modern town and country management structure, deepening the financial management mechanism reform, completing the finance source construction. From the micro side, there are the following measurements:administration of tax by law, paying out the debt and prevent the new debt, instituting the system of centralized collection and payment by the state treasury, implement government purchasing, strengthening the management of extra-budgetary funds and so on.