A Study Of The Improvement Of Township Fiscal Management In Yunnan Province

Township level of government of the most grass-roots political organization,"rural", is the most close to fully implement the principles and policies of the party and the state agriculture-related direct ties.In accordance with the budget law provisions on "level of governments level of financial", The township fiscal therefore statutory most basic level to fulfill the functions of the government, the important function of providing public services institutions, since the mid-1980s, China generally has been the establishment of the township a financial department. The township fiscal assumed important responsibilities to ensure that the township the normal operation of government, to implement preferential agricultural policy, the strong agricultural and promote economic and social development in rural areas. Along with the deepening of reform and opening up and the public finance reform, the township fiscal walked from the establishment to reform, development and improvement process, become an important carrier of the implementation of the party and the various government policies to strengthen agriculture and benefit farmers, related to the image and prestige of the party and the government in the broad masses.Since the implementation of the pilot reform of rural taxes and fees in2002, Yunnan Province township fiscal management has undergone a significant change. Especially in2005after a gradual implementation of the township reformation of budget management, Yunnan Province implement the Village-finance-supervised-by-county Reform mainly to " County’s compiled of Budget"," the unified set up of account"," centralized collection and payment","Uniform Procurement","the unified management of Note", which made the township shift from spending regulatory-type level fiscal management to the balance of payments managed, from the budget management type changes to accounting management type, from maintaining the protection type to service development. At the same time, the township fiscal management, but also exposed some of the urgent need to study and solve problems. Such as:the uncertainty of local government powers and expenditure responsibilities, the weakened functions of township fiscal budget, the heavy debt burden of rural, the unsound of township fiscal institutions, what’s more, the tasks is arduous, the funds regulatory is difficult, the problem of the personnel is not enough is very a prominent contradictions, Financial discipline violations have occurred sometimes. The existence of these problems, leading to the proper functions of the township fiscal have not been fully exploited, which restricting the township government’s ability to provide basic public services seriously, the impact to the social development of the rural economy, the stability of the grassroots political power and the construction of a harmonious society.In this paper, the author use the professional knowledge of public management, the current and the next period comprehensively to improve the system of Yunnan Province township fiscal management.The papers is discussed from the following five parts:First, in the introduction, it briefly introduced the background of this thesis topic, the main purpose, meaning, methods and the basic framework of the study. Second, we use the theory of fiscal decentralization structures, build the theoretical basis of the research at the township level fiscal management problems from the perspective of the clear local government financial authority powers, and made an appropriate example analysis about the central and local government powers and expenditure responsibilities abroad, then made a brief comment on the township fiscal management research literature. Third, on the basis of access to large amounts of research data and in-depth analysis about Yunnan Province, we explore the township fiscal management changes before and after the tax reform in rural areas of Yunnan Province, then described and analyzed the recent situation of township fiscal management. Fourth, from the perspective of improving the public financial management system and based on the information available, we analysis the major problem of Yunnan Province township fiscal management. Fifth, based on the grasp of the status quo, the understanding of the problem, the study proposed to improve the Yunnan Province township fiscal management policy recommendations.Through in-depth research and thinking on the issue, I believe that, it’s a systematic project to improve the management of township fiscal as comprehensively promote the sustainable development of the rural economy and society as well as comprehensive rural reform, township institutional reform, urban and rural development and reform, it can not become overnight. The next period of time, we need to reform and improve the management of township finances and sound public finance system reform requirements to be established in accordance with the conditions of a market economy, and handle the financial relationship between the local government correctly, the scientific division of financial and powers in accordance with the government at all levels, cleardefine the functions of township finances, economic development, and improve the system, strengthen supervision, improve the ability to play at all levels of government and the responsibilities of relevant departments advantage, and gradually establish a scientific and comprehensive township financial management system and operation mechanism.