Based On Towns In Kaiping City Finance Reform Research

Finance means "financial management of government",which is the foundation and the important support of government management.The Third Plenary Session of the 18 th Central Committee of the CPC proposed clearly to reform tax system deeply,to establish a modern financial system.As the level of government which people most closely connected with,towns naturally become the most important and critical parts of Chinese financial system.Its modernization and reform process can directly affect the outcome of the tax system's reform.While Chinese economy has reached a large development due to the reform and opening-up of China,which includes the improvement of financial system,the progress of carrying the reform of financial management forward and the fast increase of financial income,currently and commonly towns still have serious financial problems.Nowadays the cause of severe financial problems of towns' finance are complex,including causes of financial system,the government,environment and so on.Therefore,how to improve the level of financial modernization of towns,how to improve the ability of government management,is very important to continue constructing modern finance and improve vitality of district economics.Therefore,this article use the finance of Kaiping City as the research object.Firstly use the basic theory and related concepts of finance of towns,with a theoretical support of public goods theory,the theory of financial decentralization,financial transfer payment.And then stress the importance of towns' Finance,through a historic review to make a understanding of Kaiping's finance development and effectiveness.Secondly,this paper analyze the current issues,the facing dilemma and its causes of Kaiping's finance.Finally,propose solution which means the above problems should be solved by clarifying the reform of the towns' functions,designing scientificly he town-level financial system,enhancing the town's financial autonomy and so on.Through the study of the financial dilemma of Kaiping City and the reform of Kaiping City's financial system and management,we are trying to provide a way for the reform of the town finance and the modernization of the grass-roots finance,and to improve a set of reasonable and feasible institution of the modern towns' finance under the new circumustance.