Research On The Difficulties Of "provincial Governing County" Financial System Reform

In the past three decades, the administrative system and financial system has been changed more normatively and efficiently. But in recent years, there are many disputes on the Excessive levels of local government. Especially in the financial system, the taxation reform that took place in 1994 did not compartmentalize the financial relationship between each level of the local government definitely. This problem led to the unharmonious development of county and municipal government. The financial difficulties of county and township governments become apparent. It has seriously hindered the economic development of China's counties and townships.In the process of improving the market economic system, there are 24 provinces which have continuously carried out the reform pilot of "provincial governing county" in financial system. From the pilot situation, this exploration is not only beneficial to the Government's enthusiasm to play at the county level, but also of great significance for deepening of the administrative system, reducing the administrative levels, improving the administrative efficiency and promoting the coordinated development of urban and rural areas.At present, the "provincial governing county" reform is still in the exploratory phase and lack of a unified operational deployment. On the one hand, there are big differences between the provinces, and between the counties within the same province.On the other hand, the supporting measures of reform are not enough. New situations and new problems have emerged. In this paper, based on the research results of the predecessors,I compared and analyzed the implementation of specific reform measures and new problems arising in the course.This paper focused on analyzing the difficulties encountered in different regions, Summing up their differences and similarities, exploring the "provincial governing county" Financial System Reform Model suited to realistic conditions. This paper is divided into five parts:The introductionThe chapter illustrates the background, purpose, significance and methods of the research. It also narrates and evaluates the dynamic research at home and abroad and the possible innovation of the research.Chapter 1 The status of "municipal governing county" system and the contents of "provincial governing county" reformAccording to the historical process of formation and development of "municipal governing county" system, this chapter explains why the "municipal governing county" system isn't suited to current stage of economic and social development, and briefly presents the implementation and main content of the "Provincial governing county" Financial System Reform.Chapter 2 The initial results and shortcomings of the "provincial governing county" Financial System Reform pilotSelecting Zhejiang, Hubei and Sichuan provinces as the research object, this chapter briefly describes their provincial economy, analyzes their respective measures taken in the reform, Summarizes the initial results achieved by the provinces and the existing shortcomings.Chapter 3 The difficulties and chronic in the "provincial governing county" Financial System ReformBased on the research of the previous chapter, this chapter compares the characteristics of the regional economy and administrative divisions of the eastern, central and western regions,analyzes the difficulties Have encountered or may encounter in the reform by each region, and sets out its differences and similarities.Chapter 4 The supporting measures for comprehensively promoting the "provincial governing county" reformThis section proposes several policy recommendations, for example, straightening out the financial relationship between the Province, City and County government, enhancing the management capacity of various sectors, etc.