Research On The Match Of Financial Expenditure And Financial Capacity Of County-Level Government In Honghe Prefecture

As an important part of local government,county-level government plays an important role in maintaining social stability and providing social public goods.However,with the increasing pressure of county government fiscal expenditure,the problem of mismatch between fiscal expenditure and financial resources is becoming more and more prominent.From the practical management situation of county-level governments,under the system of fiscal decentralization,local governments not only need to do a good job of basic protection work,but also need to invest a large amount of funds in economic development,and the living standards of the people are constantly improving.The demand for public services is also increasing,which leads to the constant increase in the scale of fiscal expenditure of county-level government departments.On the other hand,with the implementation of the tax sharing reform in China,the central government's control over fiscal revenue has been strengthened,which has played a great role in improving the efficiency of the use of financial funds.But on the other hand,because of the decline in the proportion of the county government's financial revenue,its financial support capacity is getting weaker and weaker,which makes the county government's finance in a difficult position,and the total amount of debt is constantly increasing.As a result,it is difficult for county-level government to provide enough resources when supplying public service products and basic security,which will inevitably affect power.Therefore,strengthening the matching of fiscal expenditure and financial resources is the focus that must be paid attention to at the present stage.A point.Based on this,this paper takes the counties of Honghe Prefecture,Yunnan Province as an example,and analyzes the matching situation of the financial expenditure and financial resources of the county government in Yunnan Province,and finds out the existing problems and the countermeasures to solve the problems.This paper firstly analyzes the background of the research and the related research,and summarizes the basic theories of finance,such as the theory of fiscal decentralization,the theory of public goods supply,the theory of fiscal function,and so on.Secondly,the author sorts out and summarizes the expenditure responsibility and the scale and structure data of the county governments in Yunnan Province,and then analyzes the current situation of the county government expenditure in Yunnan Province;secondly,the paper analyzes the current situation of the expenditure of the county governments in Yunnan Province.The total fiscal revenue and the source of fiscal revenue of each county government in recent years are combed to understand the current financial situation of each county government in Yunnan Province and the matching situation between the financial expenditure and financial resources of the county government is analyzed.Then,taking the county(city)of Honghe Prefecture in Yunnan Province as an example,the paper analyzes the problems existing in the matching of the financial expenditure and the financial resources of the county government of Yunnan Province and the causes thereof.Select Honghe Prefecture as a typical case,combining with past years of data and related policies to analyze,from the policy level,The problems existing in the system level and the individual behavior of the officials on the matching between the fiscal expenditure and the financial resources of the county-level governments From the analysis of the reasons,the existing problems include the heavy burden of the county government expenditure,the difficulty of the county government's financial power and income,the mismatch between the expenditure structure and the financial allocation,and the financial imbalance between regions.Finally,combined with the relevant theories and the current situation of financial practice in Yunnan Province,aiming at the problems existing in the match between the financial expenditure and the financial resources of the county-level governments in Yunnan Province at present,the paper puts forward some practical optimization suggestions.Specifically,we should further strengthen the economic development and enhance the financial support capacity,at the same time,we should further strengthen the management of financial expenditure,through the rational division of administrative power and financial power,and through strengthening the regional economic balance.Development,the ultimate goal of development.By deepening the summary,the author hopes to provide countermeasures and suggestions for the matching of county government expenditure and financial resources in the vast central and western provinces of China.