A Study On The Financial Operation And Management Of Township In Southern Jiangsu

Township finance is the most basic level in our current financial system,not only assume the functions of the superior finance,but also perform the duties assigned by the township government.With the continuous improvement of the public finance system,the responsibility task that township finance undertakes is more and more burdensome.But under the current financial system,the deeper you go into the grassroots,the weaker the level of financial management is,the more prominent the contradiction between revenue and expenditure is,and the more obvious the risk of financial operation is.This article first briefly summarizes the research background,research value and significance,research status at home and abroad,and research significance.Secondly,taking L town of changzhou city as an example,relevant data was searched for analysis and research.The article concludes the general problems in the financial operation of the township.From an income perspective.At present,the township financial resources shortage,the level of available fiscal revenue is insufficient,and revenue is growing more slowly.From an expenditure perspective.Most of the townships have small financial responsibility and prominent income and expenditure contradictions,in the actual operation process,it is normal to bear expenditures beyond the scope of one's own financial capacity,and to receive more than one's expenditure.From the perspective of budget.There is a vacancy in township budget management,fiscal supervision is weak,fiscal budgets are difficult to be strictly implemented,and unnecessary budget adjustments still occur from time to time.From a debt perspective.Due to the large scale,rapid growth and weak anti-risk capability of township debt,the township debt problem cannot be ignored and must be paid great attention by the township governments at all levels.Finally,aiming at the problems in the process of township operation.Some suggestions are put forward to optimize the financial management of township.From an income perspective.Township must strengthen financial resources construction,under the premise of maintaining the stability of existing tax sources,strive to develop and support new tax sources,in addition to the tax revenue,we should strengthen the collection and management of non-tax revenue,and strengthen the economic strength of towns and townships through the channels of increasing revenue.From an asset resource perspective.The township must make full use of the existing resources,the idle stock assets must be sorted out in time,as soon as possible,for long-term accounts,the remaining funds of previous years must be classified and counted as soon as possible to make overall arrangements.We cannot walk past extensive old road,must make great efforts to the construction of resource type revenue.From an expenditure perspective,we must further sort out the scale of existing expenditures,set priorities,strictly reduce all non-essential expenditures,adjust the structure of existing expenditures,and strengthen supervision over the fiscal budget.The annual fiscal budget must be fully implemented.From the perspective of financial system reform.The reform emphasis of different subjects is also different.The central government's current fiscal system needs to be further tilted towards local governments,not only in terms of the soundness of local taxes,but also in terms of the proportion of transfer payments.The district government must strengthen the guidance and supervision to the town,and the administrative power of the town must be more clearly defined.Township governments must innovate the evaluation mechanism and the operation mode of financing platform companies,so as to enhance their own hematopoietic capacity.From the perspective of debt control.The township must strengthen the debt control,establish the assessment system of the debt work,the debt repayment reserve system and the debt risk early warning system,in order to control the township debt in a reasonable range.