Study On The Financial Problems Of County And Township Under The "Management Of Township Budget"

County and township finance is the last two levels of China's five-level financial system(central,provincial,municipal,county,township),and is the cornerstone of local finance.It is directly related to whether the grassroots political power can be consolidated,the rural economic development is good or bad,and social stabilize or no.How to improve the financial management level of counties and towns and improve the county and township financial system is the key to improving the county and township governance capacity,and is also an important part of deepening the comprehensive reform and accelerating the construction of the socialist public finance system framework.This paper takes the county and township financial problems under the reform of"Township Finance and County Management" in Hexigten county as the research object.firstly,it summarizes the current situation of "Township Finance and County Management" in Hexigten county,describes and analyzes the causes of the problems existing in the county and township finance at the present stage after the reform and operation of "Township Finance and County Management" in Hexigten county for 13 years,and puts forward the countermeasures to solve.Hexigten county implemented the reform of "township finance and county management",which established the county and township financial system,realized the standardized management of county and township finance,transformed the functions of county and township government,and further restricted and standardized the behavior of county and township government.At present,there are still some problems in Hexigten county,such as the dependence of towns and townships on the county,the management responsibility of the county,the overall financial support level of the county and township,and the financial management level.This paper puts forward some measures to solve the financial problems of counties and townships by increasing their income and decreasing expenditure,perfecting policies and improving their ability to perform their duties.