The Research On The Financial System Of County And Township

There has a five-level administrative management system in China,namely “central,provincial,municipal,county and township”.The county-level and township governments are at the grassroots level of directly managing and serving the vast rural and peasant masses.They are the easiest to understand the needs of the villagers and towns and are an important part of the national governance system framework.Therefore,county and township finance as an important part of China's financial system,as the last two levels of finance in the five-tier government's fiscal system,is the basis and guarantee for the county and township governments to perform various functions,and its ability to directly determine the county.The township government and the corresponding administrative agencies can perform their duties smoothly.Under the tax-sharing system and the reform of rural taxes and fees,the financial difficulties of counties and towns are an indisputable fact.On the one hand,under the dual constraints of technology and capital,it is difficult to provide sufficient growth and financial resources for county and township finances;The following ambiguous expenditure responsibilities have also aggravated the “expenditure shifts”.The role of the two sides has led to the overstretched finances of counties and townships in some areas.In order to alleviate the financial difficulties of counties and towns,a series of fiscal system reforms have been introduced one after another.At the provincial level,the “provincial management county” reform was introduced,and at the county level,the “village and county management” reform was introduced.On the one hand,these reforms directly increase the disposable financial resources of the difficult counties through the embedded financial transfer payment policy.On the other hand,through fiscal system innovation,the fiscal relations between the provinces below the provincial government are adjusted and standardized,and the public expenditures of the county and township finances are alleviated.pressure.However,the above-mentioned fiscal system should exert a better effect,and the county and township governments should further deepen and improve.After all,only the improvement of the county and township financial system can have a fundamental and positive impact on the county and township finances.This article combines the literature data to understand the current domestic financial system overview,and combines the documents of the county and the county records and other texts to analyze the changes and current situation of the county and township financial system after localization in A county,and understand the county,township and township of A county through interviews.Difficulties and difficulties in financial work,starting from the financial system of county,township and township,combined with relevant literature,analyzes the effectiveness and problems of the formation of county and township financial system,and proposes corresponding countermeasures and suggestions.The countermeasures and suggestions are as follows: strengthen the legal system,maintain the continuity of the policy,improve the legal conditions of the county and township financial system;clarify the functions of the county and township,accelerate the service of the county and the township from the perspective of the public service needs of local residents and the effectiveness of public services.The transformation of the type of government;in accordance with the principle of "unification of financial power and power",rationally divide the power and authority of the county and township,clarify the principle of sharing the division of power and the proportion of fiscal expenditure;improve the transfer payment system,increase the proportion of general transfer payments,and gradually reduce The scale of special fiscal transfer payments,the establishment of laws and regulations for transfer payments;deepening the reform of county and township taxation,improving the income of local governments,improving the local tax system,cultivating local tax categories,giving local tax management rights;strengthening budget execution,standardizing The use of funds will form a multi-faceted supervision mechanism and improve financial management capabilities.