Yunnan Ethnic Frontier Regions Financial Difficulties And Countermeasures To The County Level

The county as a grassroots finance in our country, is an important part ofnational financial system. County level not only need to provide for the rural publicproducts, also for the organization at the county level financial revenue andexpenditure and management of the government at the county level the double dutiesof its own funds, the stand or fall of county finance operation is directly related to ourcountry’s financial system stability, the stability of the society.Yunnan province belongs to the western frontier provinces, and the compositionof many nationalities, while the rich mineral resources, mining degree is not high, butmost of the counties and townships or dominated by agriculture, but the countyagriculture is developed, are still in the stage of the traditional disadvantages. Atpresent, there is a large collection of frontier in yunnan province, the national, in apoor county, so this article wants to analyses in detail the county level in yunnanprovince, especially minority county, then put forward the correspondingcountermeasures and Suggestions. This paper mainly divided into five most:The first part: the background of the county level in our country, elaborates thetheoretical and practical significance of topic selection, to use information literatureanalysis, qualitative and quantitative analysis, case analysis to analyze the townshipfinancial difficulties, the end of the first chapter from two aspects of foreign anddomestic literature review.The second part: the theoretical basis of the county, including the functions andfeatures of the county, the county’s basic theory and measure, the county financialdifficulties at county level financial foundation theory contains public product theory,the external effect theory and the theory of fiscal decentralization; The county level tomeasure indicators include financial self-sufficiency, fiscal spending as a share ofGDP, per capita resources, general budget revenue rate, financial comprehensive debtratio.The third part: the status quo of the county level in yunnan province and theanalysis of the causes. First of all, the overall fiscal situation in yunnan province and yunnan province county district finances are summarized, then ten counties in yunnanprovince to select financial situation analysis, selection of data including from2008to2012, per capita GDP, fiscal revenue and expenditure, general budget revenue andexpenditure, financial, fiscal support coefficient, debt balance, etc., draw their ownfinancial self-sufficiency, level of per capita resources, financial revenue andexpenditure structure, the coefficient of financial support, indebtedness, etc. Followedby the empirical analysis was carried out on the county-level finances in yunnanprovince, the first is using rate, per capita resources, general budget revenueaccounted for revenue coefficient of financial support, indebtedness, the fiveindicators synthetic difficulty coefficient. The difficulty coefficient as the dependentvariable, the level of GDP per capita than the fiscal revenue and transfer paymentaccounted for, general transfer payments of proportion of general transfer payments,tax revenue than general budget revenue of the four indicators as independentvariables, use Eviews to regression analysis. Finally from the fiscal system factors,economic factors, social and political history, the four aspects of urban and rural dualsystem friction the cause of the financial difficulties at the county level.The fourth part: western countries to alleviate financial difficulties of thefinancial system research. Has chosen three typical market economic countries onbehalf of the United States, Germany, Japan, and the responsibility from the localgovernment financial powers, financial income, transfer payment system analysis inthree aspects: the western countries to deal with difficult method of local government.Get inspiration in the aspect of financial system: in the governance and spending onthe division of responsibility, have legal protection, the local government in taxationhave certain autonomy ability, to the general transfer payments to give priority totransfer payment system, transfer payment system of legalization and standardization,transparency, institutionalization.The fifth part: put forward countermeasures to alleviate financial difficulties atthe county level. First, vigorously develop the county economy, enhance the localeconomic strength; Second, the innovation and development priority zones coordinated mechanism of fiscal system; Again, strengthen financial management,improve the quality of balance of payments; Finally, resolve the debt risk.