| The quality of fiscal system, directly affects the efficiency of the allocation ofresources and the sustainable development of economy. After the reform of tax systemin1994, according to the actual situation, the provinces have determined the fiscalsystem that includes province-governing-city and city-governing-county. The city-governing-county system has had certain positive effect in advancing the process ofurbanization in a particular period. However, with the development of socialist marketeconomy, the fiscal system of "city-governing-county" has gradually exposed theshortcomings, the phenomenon of county and township’s financial difficulties hasretained for a long time, this situation requires the government should adjust theunder-provincial fiscal system, the "province-governing-county" fiscal systememerges as the times require. At present, the country has more than20provinces thatimplement the province-governing-county fiscal system, and have obtained certainachievements. The pilot’s experience and the support of national policy has laid asolid foundation to fully implement the "province-governing-county" fiscal system,and has played a role in promoting to straighten out the local intergovernmental fiscalrelations, improve county finance, balance the development of urban and rural. Thepilot’s experience has an important theory and the practical significance in studyingon the existing problems, restricting factors and countermeasures of "province-governing-county" fiscal system. From2009Shandong province has started"province-governing-county" financial system, and it existed problems and restrictingfactors in the process of reform. So, based on the research achievements at home andcombination of the latest research information, this paper has analyzed the problemthat how to improve "province-governing-county" fiscal system of Shandong province.Combination of the theoretical foundation of "province-governing-county" fiscal system and some of the economic data of the Anqiu city before and after the fiscalreform, this paper has analyzed the effect of "province-governing-county" financialsystem, and also analyzed problems and restrictive factors in the process, thenproposed measures, this paper has carried on the elaboration and the analysis from thefollowing five parts.Part Ⅰ, Introduction. This part mainly discusses the research background, thesignificance of this research, domestic related research and evaluation, research ideasand contents, research methods, possible innovation and deficiency. The study of"province-governing-county" financial system has strong practical significance andtheory significance in the current stage. Province-governing-county finance reform isthe important way to improve the reform of the tax system and has importantsignificance of solving the financial difficulties of local governments.Part Ⅱ, the concepts and theoretical basis about "province-governing-county"finance system. This part first discusses the concepts and theories related to"province-governing-county" finance system. Basic concepts include: fiscal system,city-governing-county fiscal system, province-governing-county finance system; thefinancial system theory mainly includes: flat organization theory; fiscal federalismtheory; system change theory; principal agent theory, these provide a solid theoreticalfoundation for analyzing "province-governing-county" finance system in thefollowing chapters.Part Ⅲ, the practice analysis about “province-governing-county” of Shandongprovince---taking Anqiu as an example, this paper first discusses the reality basisabout “province-government-county” finance system: one is to improve the under-provincial tax reform, two is the obvious limitations about city-governing-county.Then, this paper introduced the basic situation of " province-governing-county"finance system of Shandong province; and then used the method of game theory to analyze behaviors of province, city and county finance; and then, combination of therelevant economic index data of the Anqiu county, analyzed the situation of countyeconomy of Anqiu. The contents include: the situation of Shandong province financesupporting the development of county economy of Anqiu, the situation ofdevelopment of county economy, the situation of industry development and theindustrial structure, the situation of financial revenue, the situation of fiscalexpenditure level and expenditure structure, the situation of investment of publicservices and agriculture, the situation of investment of energy saving andenvironmental protection, the situation of the construction of small towns, theutilization efficiency of financial funds and management efficiency.Part Ⅳ, this paper has analyzed problems and restricting factors of "province-governing-county" financial system of Shandong province. First, this paper discussesthe problems of the reform. The problems mainly include large pressure of theprovincial government, intergovernmental competition between city and county, thedifficulties of supplying regional public goods, short-term behavior of county and themanagement costs of county increasing. Then, this paper analyzes the restrictingfactors, which include the intergovernmental fiscal relationship is not clear, thefinance supervision is lag, administrative management system is not match with fiscalsystem.Part Ⅴ, research on proposals of advancing "province-governing-county" financesystem of Shandong province. This paper puts forward proposals to advancing"province-governing-county" finance system of Shandong province according toanalysis of problems and restrictions in fourth part. Drawing lessons from thedomestic mature research results and experience, combination of effect analysis of theAnqiu County, from the financial and management point of view, this paper suggeststhat the government should rationalize the intergovernmental fiscal relationship, improve financial supervision and improve administrative system and so on.This deficiency lies in the following two aspects:(1) The theoretical depth is not enough, though I do everything that I can do.However, due to personal ability and limited knowledge, the depth and breadth oftheoretical research exists large gaps. I will in the future learning process, enrich theeffort to make up for continuous improvement.(2) Although the research of collation selection and data analysis are inaccordance with strict criteria, so I can’t guarantee that data is fully consistent withthe actual situation, there are small deviations, which is inevitable. |
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