| With the rapid development of society and economy, financial management has become one of the key tasks of township government. This article analyzed the problems existing in the current township government financial management system and the trends of development, and gave reasonable suggestions, in accordance with the practice.Township government is the basic unit of government organization of the rural areas of our country. It is also the pioneer of the construction of the new socialism countryside. Therefore, activities of township government are crucial to the realization of the new socialism countryside. As one of the key tasks for township government, financial management has been drawing more and more attention from experts and scholars, and has been re-emphasized several times as an important topic of basic administrative system reform in China.This article started with the description of the current financial management system, government financial funding, the combination of administrative and financial rights in the government, and the taxation system, analyzed the current situation and problems of township financial management, and the reasons for the shortage. Next, the necessity of township government financial system reform was further explained. The new socialism countryside reform, the change of government function, and ownership reform in the rural area gave new requirements and challenges to the township governments to improve their financial management system. Finally, the author suggested that the measures need to be taken in several aspects, such as changing the function of government, explicating the rights of government of different levels, improving the local taxation structure, implementing budget reform, and improving the transferable payment system. These measures should be verified scientifically, and then implement by adjusting the juridical system, and used it into the reform of township financial system according the local practice. |
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