Grassroots Governance And Innovation Of County And Township Financial System

Since the 1990 s, how to strengthen the grass-roots governance is always a core question in the reform of the governments around the world. As a innovative mode of citizen paticipation in governmental management, the system logic and running effect of Participatory Budget have received wide attention on a global scale. Some areas of many countries constantly appear different patterns of participatory budgeting pilot. Theorists carry out a deep and lasting tracking study and get lots of results. However, the existent researching literatures of Paticipatory Budget only stay on the connotation of the concept, system comparition and theoretical basis. The research fields are limited in citizen participation and grass-roots democracy. And the research methods are more biased towards the normative analysis, lack of in-depth individual cases and more perspectives into the type of the study. This article attempts to put the Participatory Budget into the research framework of grass-roots governance from the angle of fiscal and sociology. It conducts a deep research to the participatory budgeting practice of Yan Jin,Yun Nan province through some methods,such as field investigation, case analysis, case comparision and empirical analysis and so on. It focuses on the motivation of the reform, the process of the reform,the game of stakeholders,the change and performance of government expenditure structure before and after the reform,finally give a further exploration to its real significance and possible paths in China?s grass-roots governance.This article is divided into five chapters altogether. Chpter 1 tells about the selected topic?s background, reserch review, research methods, innovations and so on.Chapter 2 mainly introduces the background of Yan Jin Style,including the local natural conditions,economic and financial conditions,etc.,and briefly introduces the origin of Yanjin integrated financial management and the basic situation of the Yanjin people involved in budget reform. Chapter 3 focus on introducing and analysing the production of the members of the masses,the formulation and examination of the program and the democratic council, in order to reveal the democracy,rationality and request of the masses to participate in the budget. Chapter 4 mainly shows us about the domestic and foreign typical paticipatory budget style and gives a comparision with Yan Jin Style. Chapter 5 sums up the article,give a conclusion to Yan Jin Mode and put forward the goal, the path and the system design of the participatory budget in the future.Finally, it is reflection and outlook of Yanjin Style.By summing up the discussion of Yanjin style, we draw the following conclusions:(1) Mass Participatory budgeting is a innovative budget model and innovative grassroots grassroots governance, improve the mechanism of local people involved in grassroots governance.(2)Mass Participatory budgeting is a real form of democratic decision-making.(3)Mass Participatory budgeting strengthen the sense of responsibility of local governments and grassroots.(4) Mass Participatory budgeting improve the relationship between the political groups, releasing pressure of government. In addition, This study also analyzed some minor shortcomings of Mass Participatory budgeting; Finally, This study also Put forward prospected and reflection for Yanjin model in China to implement a wider area.