The Empirical Research Of “province-governing-county”fiscal System Reform And Performance Of Shaanxi Province

Provincial-Governing-county finance reform is to adapt to the market economy, the establishment of important institutional innovation and guarantee a standardized partial tax classification of financial institutions; It is also accelerate the development of county economy, major innovations to ease the financial difficulties of the county. Since the first time in 1992, after a successful pilot, Zhejiang Province, academia on issues related to the need for direct control of county reform, feasibility, and other factors are discussed, and there are about Hunan, Henan, Sichuan straight county reform performance evaluation Empirical research, evaluation results are mixed. Effects of direct control of the county, Shaanxi Province Financial System Reform on the county economy, to improve the reform, to promote the county’s economic development has important practical significance.First of all, the thesis use the theory of fiscal decentralization, flattening organization theory, modern regional economic theory, and made the county reform of dynamic mechanism about the development of the county economy as the theoretical model, laid a theoretical basis for thesis empirical part of the index selection. At the same time, the analysis of the current situation of reform, made county, shaanxi province, including the reform background, made county, shaanxi province, the reform content and reform, etc.Secondly, using statistical methods, the statistics of pioneer, made county, shaanxi province from 2006 to 2006, GDP ranking carry table, found obvious carry part of the pioneer GDP ranking. Using measurement methods, selected the 82 counties of shaanxi province(27 pioneer and 55 not pioneer) as sample counties, collected the 82 counties from 2003 to 2011, an important economic index statistics, using the panel data analysismodel, analyzed the pioneer’s impact on the development of county economy in shaanxi province. Finally, according to the research conclusion, respectively from three provincial, city and county level further implemented made county in shaanxi province reform countermeasures and Suggestions are put forward.