| The tax-sharing system reform that took place in 1994 defined the boundary of the financial relationship between the national government and local governments, but the financial relationship between each level of the local government has not compartmentalized definitely. The local financial system's confusion has led the basic government to surer financially, the county and the city government can not develop harmoniously. In July 2009, the Ministry of Finance issued a file on "Promoting the Fiscal Reform of Direct Administration between Province and County "which proposed the objectives on realizing to promote the reform comprehensively in the county at the end of 2012. The pilot fiscal reform for many years has been speed fullyGuangXi province has promoted "Province-county direct Administration Financial System reform" straight pilot since 2010. This is the first time to reform in national regions, which has important significance. On the basis, taking GuangXi province as an example, the paper has studied implementation and promotion of the fiscal system reform, summed up the characteristics on the starting point, the contents, the co-coordinating stakeholder relationships and supporting measures. Then the paper has evaluated the positive effect of the fiscal reform objectively on promoting local economic development, optimizing the structure of local fiscal expenditure and improving the provincial transfer payment system. On the while, the paper has analyzed the new problems and difficulties and the reason during the "direct administration between province and county" financial system reform. Finally, the paper has proposed the fiscal reform goals and the corresponding policies and measures, including:scientific division of financial authority and powers between the governments, standard system of the financial transfer payment, coordinating the relationship among stakeholders, realizing "province-county" administration through fiscal system reform, and so on. |
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