The Better Choice Of The Financial System Below The Provincial Level

In 1994, the government implemented the tax sharing fiscal system reform in the national scope, which established the financial distribution relationship between the central and local. Because the tax distribution system reform scheme to eliminate the defects of the original contract fiscal system, raising the central fiscal known level, from the essence of this reform, only to solve the central and local differences in financial division, but not related policy clearly below the provincial intergovernmental fiscal system; the provinces is according to their own situation, the tax the principle of making the province following the intergovernmental fiscal system in accordance with the. Below the provincial tax sharing fiscal system has not been perfect, the formation of "situation, resources into the concentrated power downward movement", the expansion gap, grassroots financial difficulties and so on our country region, sub provincial intergovernmental fiscal system reform in the background of the reform of our tax system, with its theoretical value and the practical significance. This paper try to use the relevant knowledge of game theory, defects in the tax system under the framework of the intergovernmental fiscal system, as well as the game between government finance creates vast fertile soil, resulting in the system of financial management between government and not standardized, and exacerbate the financial system in the local government conflict, therefore, must be divided further clarify our provincial government financial authority and powers from the system level, the government made a financial game longitudinal tend orderly, to ensure the effective operation of the financial system.Focusing on the analysis above, the structure of this paper can be summarized into five parts:The first part of this paper relates to the financial management system, all levels of intergovernmental fiscal relations, on the important concepts of financial game between the governments of the following definition and analysis, and this paper studies the theory knowledge and the use of the analysis method, to provide the theoretical basis for the problem of.Second part:historical evolution of the game between the government of China to sort out, "unified revenue and expenditure period", "financial contract period" and "after the reform of tax sharing system" between the various levels of government fiscal system, analyzing the main problems of analysis, to finance the next step paved road.The third part focuses on the changes of the pros and cons of fiscal system under province level in Zhejiang Province, and in the M city of Zhejiang province of the financial system as the research object, analysis system selection standard in our country, the relationship between the government and the game between the upper and lower local government mainly and its causes.The fourth part is the analysis of the optimization of current our country to analyze the disordered finance, and government can be reduced by optimizing financial game, government to a certain extent, therefore, can consider to start to reduce the fiscal hierarchy obtains, institutional innovation.The fifth pant emphasizes that perfecting the financial system below the provincial government is a long-term and systematic work, can not simply copy the western developed market economy countries and mode, reform should fully consider the actual situation of our country and all levels of financial capacity.