Study On Township Fiscal Management In Liaoning Province

Township governments play an irreplaceable role in promoting grassroots development and maintain the stability of the state. According to the principal of government financial, township finance has great singnificance in promoting the "three rural" development. After the reform of agricultural tax in 2006, the township lost one of the most important sources of finance, in order to adapt to the development of national policy, the township fiscal management has to undergone a corresponding change.Through to rearch the specific conditions of Liaoning Province’s government fisical and access to relevant data, based on the reality of liaoning province, expounded in the specific situation of fisical management of Liaoning Province after the reform of the financial management, and analyzed the main problems existing in township financial management and its causes, and put forward some suggestions to solve those problemsTaking Liaoning Province, under the background of Township Finance Supervised By County System, through analyze the domestic and foreign advanced theories of township financial management, conduct a comprehensive analysis of liaoning province’s township financial management on the basis of village and township finance management of Liaoning province. At first carry on a simple to the development of township finance management in Liaoning province, shows that the current situation of township finance management in liaoning province, secondly,point out the problems existing in the current township financial management in Liaoning province combining with the township financial management theories.Such as the township’s independent budget compile was cancled after the Township Finance Supervised By County System reform, severely weaken the subjective initiative of the township financal management. Township ficical management is a wast of money because of the weakening Non-tax revenue.The huge debt limits the development of township government functions.The use of public funds is inefficient by the capital supervision system is imperfect.Then present some suggestions for the township fisical management development of Liaoning Province according to the problems existed. To return the budget compiles power to township government, arouse the enthusiasm of township finance management throughing the budget designed independently. To strengthen the management of non-tax funds, optimize the system of township fisical debt, slow down the township financial liabilities. To strengthen the financial supervision, improve the financial service efficiency of the funds. Hope that through this article on the research of the township financial management work in Liaoning province can help the township financial management of Liaoning Province.