The Research About Rnral Financial System Reform Under The Social And Economic Transformation

Township government is the foundation of the administrative system of our country level,and has a basic and essential role to the benign operation of administrative system in our country. In the process of township governance, rural fiscal reform and development played a decisive role. Economic base determines the superstructure, while the level of township financial system performance directly affects the performance of rural finance. In the meantime, financial management system has an important part in financial performance. Thus,under the new situation that our country financial system reform continued to deepen, the township financial system research has important practical significance.With the deepening reform of taxes and fees in our rural areas, rural finance emerged a series of positive changes: the superior financial subsidies and tax revenue become the stable sources of the township financial revenue after the cancellation of agricultural taxes; township financial sources have better specification and supervision; the central government support for the rural development increases the expenditure of agriculture year by year, which benefits farmers to a large scale. Also, the function of township financial service has been further optimized. Township financial system, however, also has some problems that cannot be ignored in the process of actual execution: the situation that fiscal expenditure is greater than the fiscal revenue appears in a lot of villages and towns, which further intensifies the contradiction between financial revenue and expenditure; the compilation of township budget aims for better planning, but in the actual execution, the lack of perfect supervision mechanism causes the situation that a lot of actual expenditure is over the budget; the administrative management fee used for township institution still occupies a big part. This series of problems restrict the development of rural finance. The way to perfect the financial management system and realize the function transition has become a hot topic in society. Only when government reform and improve the financial system, accelerate the development of township economy, increase the financial income sources and develop the township financial supervision mechanism, can the rural finance help the villages and towns out of dilemma and provide public services to the grassroots better.This article focuses on the reform of township financial system, and makes the financial function and different systems as the breakthrough point, besides, it also provides a basis for deepening the reform of rural finance system in China through the comparison between different township financial systems. The content of this article is divided into five chapters:the first chapter is the introduction part which mainly introduces the research background of township financial system and the research both at home and abroad; the second chapter makes a specific description of public finance and rural finance, and explains the theoretical basis of this study; the third chapter describes the history and present situation of rural finance concretely; the fourth chapter specifies village-finance-supervised-by-county, fiscal town tube and double management mode of township financial system, also, it compares the similarities and differences between different systems; the fifth chapter puts forward the goal, principle,key areas and supporting measures to deepen the reform of fiscal system.