Study On Financial Revenue Guarantee Mechanism Of Shandong Province County Government Since The System Of Tax Distribution

The country is the basic position in the administrative systemin China, county finance most directly reflects the operation of local public finance, play an important role in providing basic public services, the most direct with interests of the people. Study of the county-level financial revenue security mechanism, is conducive to enhancing the county economic level, which is beneficial to enhance the level of county economy and strengthen the county financial strength,make the county government can better provide public services, so that more people benefit.Since reform and opening up in China,management system reformto straighten out the central and local fiscal distributive relationship of achieved certain results, but due to various reasons, below the provincial system does not run smoothly, especially after the implementation of tax reform, since property rights constantly on the move, county finance issues more prominent. From Shandong Province, county fiscal revenue growth slow, the balance of payments obviously, the county’s financial difficulties highlight, available financial resources can not meet the society of county-level governments provide public services need, some county and even harder to meet to maintain normal operation and financial support staff salary. In recent years, Shandong Province began to begin from the reform of the financial system to solve the financial difficulties of county, tried to establish a long-term mechanism for the sustainable development to help financially strapped counties, the municipal governmentcontinues to increase its jurisdiction to financial difficulties subsidies and policy supports. A series of policy to support and financial guarantee of county has played a certain effect,but due to the geographical environment, financial management system, history factors and other reasons, Shandong Province county public financial guarantee mechanism still have many problems, restrict the county government provides public service ability and level.At first, this papersummarizes the related literature about local finance research at home and abroad, and the related financial theory,secondly discusses the present situation of the financial revenue guarantee to the county of shandong province,after the current problems existing in the county of shandong province financial guarantee mechanism and causes were analyzed, and summarized some special problems of the financial guarantee county of shandong province, such as:the provincial public finance are capacity-constrained, the municipal financial security key to the municipal district, county economic between the obvious is becomingmore big. Finally combined with the actual situation of shandong province, and using the experience of international and other provinces, the corresponding Suggestions to consummate the thinking and suggestion of county-level government financial guarantee mechanism of shandong province. In terms of financial resources construction, it is suggested that improving the local tax system, and to formulate cultivate emerging financial resources. In terms of public financial system, to build the financial system that the power of government can adapt the expenditure responsibility,improve the transfer payment system, expanding the scope of the provincial tube county. In terms of local government debt, to clear the debt subject, strengthen risk control and prevention. In the government at the county level comprehensive budget management, to clean up illegal preferential fiscal and taxation policies, strengthen budget rigidity.