The Path Dependence And Cracking Of The Changes Of Township Financial System In Recent Ten Years

Township as the most basic level of government departments in China,its existence has great practical significance.On the one hand,provide essential public services to China's vast rural areas.On the other hand,provide significant protection for the new socialist countryside construction.To support the realization of the goal,the support of township finance is relatively essential.At present,China's township financial system has experienced several changes,but the township financial situation is still no improvement,township financial difficulties continue to rise and deteriorate.In order to get a better understanding of the reasons why the reform of the township financial system is inefficient,this paper uses the theory of institutional change and the path dependence theory to analyze the change of the township financial system from a new perspective.Over the past decade,the township financial system following the logic of reducing the burden of people has gone through the tax reform,free agricultural tax,post-agricultural tax era three times,and has the characteristics of gradual,mandatory and development,and the township financial system changes has also inefficiently.But in general,the township finance still exists less income sources of township finance,financial expenditure increases,township debt continues to expand and so on.As for the reasons for the plight of the township financial system changes,North's path dependence theory pointed out the direction for us.Institutional and institutional environment,vested interests,historical and cultural traditions,self-strengthening mechanism and incomplete market economic system are the reasons for the relocation of township finance system in China.In the case of solving the predicament of the change of township financial system,the reasons of path dependence also provides path to crack the dilemma.On the one hand,deepen the reform of the system,crack the system of the township financial system changes;improve the laws and regulations,complete other institutional arrangements and in-depth analysis of the vested interests of the three aspects to eliminate the solidification of vested interests in the township financial system changes;On the other hand,crack the strengthening of non-institutional factors.Cultivate a new administrative culture,innovation mechanism,strengthen the rural socialist market economy construction,comprehensive use of institutional changes are also indispensable to break the non-institutional factors.