Western Underdeveloped Region Financial Supervision At The County Level

The county is China's fiscal at the grassroots level is the key to ensure social stability, economic development at the grass-roots level.Since the development of the western region, the state will increase support for the western region and efforts to support agriculture, financial departments at all levels have been used in the western underdeveloped region financial capital is increased, the county finance safe and effective operation is directly related to the closest contact grass-roots production and living of public products and public service provision, is related to the development of economy and society. Since the eighteenth congress,proposed the "comprehensively deepen economic system reform, speed up the reform of the fiscal and taxation systems", strengthen the whole caliber budget review and final accounts to the government supervision ","to ensure that the decision-making power, executive power and supervision power is mutual restriction and mutual coordination", "let the power run in the sun" and so on a number of requirements, including the fiscal and taxation system reform is one of the most critical core, and the county as the use of fiscal funds, "the last kilometer" from exposure in annual audit reports and financial supervision and the county financial fund occupation by embezzlement case still increasing trend can be seen that the financial supervision and management system at the county levelstill exists serious defect; county finance in the consciousness of supervision, organization setup, the security of funds, the informationization construction lags far behind other developed areas,therefore, how to use in a new round of tax system reform of central to promote the further direction of fiscal supervision at the county level the favorable opportunity of development, speed up the western region the transformation, the financial supervision of clear fiscal supervision at the county level, promoting the construction of county finance supervision ability, regulating the behavior of financial supervision at the county level,strengthening financial supervision at the county level effect become the western region of the county financial supervision and problems to be solved.Based on the related concepts of financial supervision, supervision of content, on the basis of elaborating the west county deep insight into the present situation of the financial supervision, the problems and causes;On the basis of summarizing the domestic and international financial supervision and related experience, from strengthening financial supervision and consciousness, improve the legal system construction,construction of organization system, perfect the supervision mechanism and so on) proposed in the western region sound Suggestions on financial supervision and management system at the county level.