Research On The Imbalance Of The Fiscal Capacity Of The County (development Zone) In Xi'an

With the needs of urban development,the Xi'an municipal government gradually promoted the reform of the administrative management system,and improved the enthusiasm of the districts and counties to develop their economies and strengthen their financial resources by improving the tax-sharing fiscal system.However,due to the different administrative systems,different types of administrative districts have different rights,and the financial power under the fiscal decentralization system is not the same.The imbalance of financial capacity in the county(development zone)in Xi'an is more serious.The problem is worth studying.Based on the basic theories of local finance and the basic theories of intergovernmental fiscal relations,this paper divides the 20 administrative districts and developments of Xi'an into six districts of the city,the development zone and the seven suburbs on the premise of clarifying the concept of local government financial capacity.The three sections of the county were analyzed,and the main financial data of Xi'an in 2007-2017 were selected and collated.The overall evaluation system of Xi'an's financial capacity was put forward by a number of evaluation indicators,and the county area of Xi'an was empirically analyzed through the Theil index.The fiscal imbalance was verified.Through research,three conclusions are drawn:First,there is a big difference in the financial capacity between the three administrative sections.Although Xi'an's overall financial capacity has been significantly enhanced,the current situation of the imbalanced financial capacity between the three has not been completely resolved and has always existed.Generally speaking,the financial capacity of the development zone is stronger than that of the six districts.The financial capacity of the six districts is better than that of the seven suburbs.Second,there are large differences in the ability of financial management and development between the three administrative sectors.The development zone has become the best sector for fiscal capacity and development capability,while the city's six districts have a good foundation,but the social and people's livelihood expenditures are large,and the ability tocapture and develop finances is obviously limited.Suburban seven districts and counties have become slower development sectors.Third,the differences in the financial capacity of the three administrative sectors have shown an expanding trend.The growth rate of the financial capacity of the development zone is mostly faster than the other two major sectors.The financial capacity of the six districts in the city is growing faster than the seven districts and counties.On the basis of the above conclusions,this paper analyzes the impact of this imbalance on economic and social development,and analyzes the reasons from the regional economic development,administrative management system,division of responsibility and expenditure responsibility,and transfer payment system.Proposed policy recommendations.