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Legal Control Mechanism Of China's Township Financial Risk

Posted on:2008-04-06Degree:MasterType:Thesis
Country:ChinaCandidate:H MingFull Text:PDF
GTID:2206360215472992Subject:Economic Law
Abstract/Summary:PDF Full Text Request
Township's fiscal risk is a fiscal risk which the townshipgovernment is facing. It mainly originates from the contradiction offiscal revenue and expenditure. This contradiction makes the townshipgovernment not to fulfill it's responsibility and duty,and then causes apossibility which the economy and society will suffer the loss in ruralarea. In this article, the author selected some agriculture town in southSichuan to take the sample, through investigating and studying on thespot, and analyzed the current fiscal condition of the agriculture town inthe western area in our country. The author believed, after the rural taxesand fees reform and the agricultural tax canceled, the townshipgovernment is facing the huge fiscal risk. This article has analyzed thereason from the legal stratification plane which the fiscal risk oftownship government produces, and proposed how to controls the fiscalrisk by the legal controling mechanism.The article is divided into four parts:PartⅠ: fiscal risk and township's fiscal risk. In this part, theauthor limits connotation of fiscal risk.Then analyzes the fiscalrevenue and expenditure gap, the revenue and expenditure structure,andthe village public goods supplies condition in a town in south Sichuan,then the author summarized fiscal risk performance of the agriculturetowns in west china: The contradictory of fiscal revenue and expenditureis prominent, the towns government have a heavy debt burden and thevillage is lack of public goods,finally obtained that the townshipgovernment is facing a huge fiscal risk.PartⅡ: the legal reasons of fiscal risk of township government.This is one of the key parts in this article.This part has analyzed thereason from following three aspects which the fiscal risk produces.First,It is lack of the fiscal revenue and expenditure allocation law whichproduce the fiscal risk.Second, there exists flaw in the transfer paymentlegal regime.Third, budget surveillance is attenuate. Above three reason relate mutually, affect mutually, and then cause the fiscal risk of township government, which let the fiscal risk controling is verycompletecated.PartⅢ: the necessity and feasibility of legal controling fiscal riskof township government. As far as the necessity, the finance is motherof the multitudious political, it is the safeguard which the rights ofcitizens can realize.Thus controls fiscal risk of agriculture towns, canfinally guarantee the realization of the farmers' each right.As for thefeasibility, The function of law had decided law is the best way tocontroling the fiscal risk. In practice it is law which many countries useit to control the fiscal risk .In our country, the enlargement of the fundswhich from central government supporting agriculture, as well as somereform carried out in many township governments, also has provided agood external environment for the controling of fiscal risk.PartⅣ: construction of legal controling mechanism againsttownship's fiscal risk. This is the key part in this article.The authorproposed them from three aspects: first, formulates "Fiscal Revenue andexpenditure Allocation law", divides the fiscal revenue anddisbursement power of township governments reasonably; second,establishes a standard fiscal transfer payment system, reduces disparityof the city and countryside in public goods supplying; Third,consummates the budget surveillance system, controling thedisbursement power of township government.
Keywords/Search Tags:Township's fiscal risk, Legal control, Fiscal revenue and expenditure allocation, Fiscal transfer payment, Budget surveillance
PDF Full Text Request
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