Provincial Tube County Finance System Reform Research

In recent years, the finance management system of provincial tube county has started in many provinces in China, which is becoming a hot topic of local fiscal system reform in present stage. This paper uses the theory of fiscal decentralization, and taking Jiangsu Kunshan as an example. Through the analysis of finance, economic development, social undertakings three aspects of statistical data before and after the implementation of County Administrated by province, we get its impact on Kunshan city. The results showed:provincial tube county finance system reform in Kunshan,which has already entered the development drive of Jiangsu implementation,was not related to the duties, responsibilities and authority of the partition such core content. At the same time, personnel appointment and removal of the right and other administrative authority still remain in the city. So this is not a full province tube county. And the impact on Kunshan’s economy, society development does not so much. In order to resolve the malpractice of tax-sharing system and city governing county system, we may have to make local government powers and responsibilities more clearly,so the local government can have more powers.Then we should have to concentrate the financial power of the central and provincial government appropriately, so that the local government can have enough space to development.At the end,we have to build legal system to safeguard the rules of fiscal decentralization inter government.