Research On The Division Of Fiscal Spending Among Local Governments In China

The financial reform in our country started in 1994, the reform of the tax system of fiscal relations between different levels of government had a far-reaching impact, but it has more impact on property, tax revenue, the division of functions between government and market are fuzzy, it is very general, the rules of the rough to the power of the government and the corresponding below the provincial fiscal responsibility.An important part of financial system reform is to improve the provincial fiscal system, and reasonable division at all levels below the provincial government expenditure responsibility is the key link of the sound financial system below the provincial level. At present, the unclear government expenditure responsibilities below the provincial level between the various levels and the expenditure responsibilities downward, resulting in the lower primary government expenditure heavy responsibility and financial difficulties, the inadequate supply of public goods and services, the division of property between the various levels of government not clear and many other problems. So, this paper is on the basis of existing theory and practices of the research, in-depth study of explore effective solution at and below the provincial level between the various levels of government fiscal expenditure division of responsibilities, it has realistic significance to the financial system reform in our country.This paper uses the methods of inductive analysis, comparative analysis and empirical analysis of research and analysis. After analyzing the economic theory, analysis of its contribution to all levels of government expenditure responsibilities, laid the theoretical foundation of expenditure division between governments. Through drawing lessons from our country now about the problems existing in the division of expenditure, such as expenditure responsibilities of the legal and standard insufficient, fiscal expenditure responsibilities between the governments below the provincial exist downward and pattern partitioning efficiency low inferior in China has been carried out expenditure responsibilities division reform in Guangdong Province, two provinces of Hebei Province and other countries about the state (province) at all levels of government expenditure responsibilities experience analysis.Referring to the experience of other countries and related empirical results of the provinces that have reformed in China, combined with the actual situation between the provinces of China, all levels of government expenditure responsibility of the existing problems proposed corresponding solutions.