Research On Reconstructing System Of Local Fiscal Autonomy In China

Finance is the foundation and important pillar of national governance.With the establishment of the reform of tax distribution system in China,the local government has been endowed with independent fiscal status,and more attention has been paid to local fiscal autonomy.The local financial autonomy system not only concerns the allocation of the national financial resources and the exertion of the local government's financial functions,but also concerns the guarantee of citizens' rights and interests and the realization of the administrative efficiency of local government.It can be seen that the local fiscal autonomy system is an important part of the reform of China's fiscal system.As a public power,local fiscal autonomy must be restrained while its power has its own boundary.Our country emphasizes the rule of law,so the restriction of local fiscal autonomy must depend on the norms and perfection of the legal system.However,the problems exposed in the operation of China's local fiscal autonomy system reflect the lack of relevant laws in China.Therefore,it is urgent to use the law to regulate local fiscal autonomy.In this paper,normative research methods,empirical research methods and comparative research methods are used to discuss the institutional reconstruction of China's local fiscal autonomy.First of all,this paper introduces the basic theory of local financial autonomy,defines the concept of local financial autonomy,sums up the characteristics and content of power,and introduces the theoretical basis of the power.Secondly,based on the historical evolution of China's fiscal decentralization,this paper describes the current situation of China's local financial autonomy,sums up the problems existing in the local financial autonomy system,and introduces the necessity of the existence of the system.Thirdly,this paper summarizes some enlightenment to restructure China's local financial autonomy system through the description and comparison of the current situation of local financial autonomy in the United States,Japan,and France.Finally,this paper proposes several suggestions for reconstructing China's local financial autonomy system in light of foreign experience.Through the in-depth study of local financial autonomy,this paper clearly defines the content of China's local financial autonomy,and finds that there are four aspects of problems in the local financial autonomy system.First of all,the principles are not clear.Secondly,it has low legal level.Thirdly,the content of local financial autonomy is not standardized.Lastly,the supporting system is incomplete.Combining with the international comparison of local financial autonomy,this paper attempts to propose four suggestions.First of all,clarify the basic principles of local financial autonomy system.Secondly,raise the legal level.Thirdly,regulate the content of local financial autonomy.Lastly,perfect the supporting system.These proposals are aimed at solving the problems that China's local financial autonomy is facing,thereby ensuring the operation of local financial autonomy and promoting the democratization and legalization of local financial autonomy.