Research On The Reform That The Finance Governing The County Directly By The Province Of Jiangxi

Revenue-sharing system was established to rationalize the financial relationship between the central and the provincial governments. On the one hand to achieve highly centralized, enhanced its political regulatory capacity; on the other hand the inter-provincial financial Against this background, the layers of the financial power shift led to grass-roots government financial difficulties. "County governance," the main city of the county economy is an important part of our national economy. However, in the City Managing County, both in leadership is the relationship between leadership and municipal from their own economic interests, "City scratching County," "City Card County," the problem is easy to appear. Radiation and gathering utility did not play such a central city. With the deepening of the market economy progresses, increasingly exposed the shortcomings of City Managing County, City led the county with the original intention of the economic development far.In this paper, "provincial County" financial management system is the study of development of Jiangxi Province of the starting point, combined with levels of public goods, fiscal decentralization theory, agency theory and the theory of public finance. the use of research include both qualitative from a total of three stages of reform policies, layers forward, but also through the County of Jiangxi Province, the provincial reform issues and learn from other provinces reform model analysis. The paper summarize the path for reform situation in the province of Jiangxi Province in addition to local conditions. "provincial governing county" system, so that the transition to the Chief "direct control of the county," county comprehensive real province and the supporting conditions "provincial County" reform. So the Government should clear provincial levels of government property rights and further improve the local tax system. On this basis, we propose to continue to deepen the future of Jiangxi Province that "provincial County" financial management system should follow the path of reform and related conditions.