Research On The Division Of Powers And Expenditure Responsibilities Between Local Governments

The 1994 tax reform lays a standardized fiscal decentralization framework for our country, which furtherly standardizes the relationship between the central and local governments.In the central unified deployment, local governments continue to adjust,rationalize the following financial distribution relationship and actively explore the division of powers and expenditure responsibilities of provincial government in line with the actual economic and social development,and local governments constantly clear govenments at all levels the burden of expenditure in a number of important areas,which play an important role in furtherly improving the level of public service and social welfare levels, and constantly improve and protect people's livelihood, and improve the socialist market economic system.However,with the continuous development of the economic and social situation, the division of powers and expenditure responsibilities of the province following have gradually revealed some problems: government and market boundaries are not clear, the phenomenon of "offside", "absence", "dislocation" is frequent, so that the boundary between government and government is ambiguous;the division of the authority between the local government is unclear, with the cross-overlapping phenomenon, the main responsibility of the expenditure is difficult to define, and there is lack of legal norms of the constraints; The fact that the weight of the property right shift and the shift of the power center of gravity lead to the vertical fiscal unfairness in the province,which exacerbates the grassroots government financial difficulties,affecting the grassroots government public service efficiency. The existence of these problems is not conducive to give full play to the decisive role of market allocation of resources and better play the role of the government,which is an inevitable request to reasonablly diviside the local government responsibilities and expenditure responsibilities based on all this.In recent years, to promote the central and local financial affairs and expenditure responsibilities of a reasonable division,the party and the state have introducted various policy documents to promote its practice to be improved,which have a profound guiding significance for the rational division of the responsibilities and expenditure responsibilities of local governments.In the above background,studying on local government powers and expenditure responsibilities between the theory can enrich the government function theory ,national governance theory and the theory of public finance and in this context, and the practice on the other hand can further improve the financial system below the provincial level.It can also alleviate the financial difficulties and constantly improve the level of financial transparency, promote the local government to better fulfill the functions of government and improve the level of equalization of basic public services. Also it has certain guiding significance for the rational division of local government powers and expenditure responsibilities in Henan province.This article takes the local government responsibilities and expenditure responsibilities of Henan Province as the object of study and it is based on Henan local public budget revenue and expenditure data.The article uses literature research method,qualitative and quantitative analysis and contrastive analysis,based on the theory of fiscal decentralization,so as to analyse the current situation of the division of responsibilities and expenditure responsibilities between local governments.Furtherly there is a comparative analysis of affairs and expenditure responsibilities division between local governments of foreign typical countries and sum up the experience.Finally, the paper puts forward some policy suggestions to optimize the division of responsibility and expenditure of local governments,which mainly includes the basic principles, policy recommendations and supporting measures in several ways. It pointed out by rational division place government affairs and expenditure responsibilities, increase local fiscal revenue,scientifically match the local government's financial resources,establish a performance appraisal system based on the equalization of basic public services and promote the legalization of the division of responsibilities and expenditure responsibilities.In addition, the constantly reform and improve the supporting measures are also discussed: Promoting the reform of the administrative system,promoting the"Internet plus " action to innovate public service delivery,building a financial information system and reporting system,playing the role of audit supervision and financial supervision and so on.The innovations of this paper are as follows: firstly, the research perspective is closely related to the times. The content of this study follows the pace of the times, and makes a research on the powers and expenditure responsibilities of local governments under the background of the new era.Secondly,the research object is representative. The main content of this study is to analyze the current situation and existing problems of the powers and responsibilities of government at all levels in Henan province. Furthermore,the innovation of the research path. The current academic achievements mainly focus on the analysis of central and local powers and expenditure responsibilities,this study takes Henan province government powers and expenditure responsibilities as the main object of study, and analyse the current situation and problems of the division of powers and expenditure responsibilities between the local governments so as to put forward optimization suggestions. Finally, the innovation of the research point of view. In the proposed policy recommendations, closely combined with the new economic norm, the supply side of the structural reform of the background of the times, putting forward appropriate recommendations for optimization.