Financial Reform And Innovation In Xi'an

The eighteen Party Congress,"to speed up the reform of the fiscal and taxation system, improve the central and local financial resources to match the power system, improve the public finance system construction to promote the equalization of basic public services and the main functional area, the construction of local tax system, is conducive to the formation of structure optimization, social fair tax system." This indicates that China’s fiscal system reform entered a substantive operational phase. Because the financial system below the provincial level is not perfect, the lack of precise design, reasonable and standardized is not high, at the same time as the transfer payment system is not perfect, the local tax system is not perfect and financial institutions operating without coordination, the provincial government income growing at the same time, the transverse financial gap was the widening. In order to solve problems of tax sharing system Xi’an City financial system after the encounter, it is necessary to find a new path for fiscal management system suitable for the economic development of Xi’an city.Based on the theory of budget management system of the theory of fiscal decentralization and government as the theory support, the use of theoretical analysis, empirical analysis and comparative analysis, studies how to establish suitable for economic development of Xi’an City financial management system. Starting with the significance of the study, find out the superior financial system did not change the background, significance of Xi’an City, the innovation of financial system. System carding and abroad on fiscal reform theory research and the practice exploration, has laid the foundation for the further research; secondly, the present situation of financial system in Xi’an city made a in-depth analysis, which are engaged in power and the division of expenditure, income division, transfer payment as well as involving "the province tube county" the aspect to carry on the analysis, for the identify the focus of reform. Pointed out the existing Xi’an city at present financial system since the implementation of the main issues are:expenditure responsibility and power adjustment is not synchronous, province finance centralized financial transfer payments on financial gap larger, effect is not obvious, the ability to protect the poor, the financial budget management system is not in place; and in-depth analysis of the cause of these problems generated, points out the cause these problems are the main causes of excessive levels of financial management, financial expenditure growth, financial allocation system is unreasonable, the transfer payment system is not perfect and the taxation system lack of legal protection; finally, proposed the innovation of financial system principle and concrete suggestion, in solving the financial management level, and further promote the "province governing county" reform, in the fiscal expenditure management, the government should have a clear and financial resources to match the expenditure responsibility, in the allocation of revenue, in the province of income and financial resources should be further down the frame, to further standardize the City and district division of revenue, the transfer payment system design, to further accelerate the transfer payment legislation in the system, dare to try new pattern arranged in a crisscross pattern, superior general transfer payment and Special transfer payments for grants should take the system to clear, reduce the local pressure, at the same time, the innovation of budget management system, budget management in income management, expenditure increase reform strength, the realization of the scientific, fine management, for the grassroots financial difficulties should implement a package solution linked up and down, in order to solve the problem the basic financial difficulties, as soon as possible to the public service type government forward.The innovation of this thesis, completely current reality based on Xi’an City, explore a new path of the fiscal system suitable for Xi’an City Finance and economic development, that is under the premise of local fiscal system reform at present not central, Xi’an city income growth and resources are not broken up, making the local financial system should be long-term based on the reasonable financial planning, pay attention to break the grass-roots financial difficulties, actively to the superior for funding support, realize the new situation of stable growth at all levels of financial resources. Therefore, this paper will study the local financial system field better enrich, and combined with the author’s practical work, has the strong practical significance.