Study On The Government Non-tax Revenue Management Of Guannan County And Its Countermeasures

Non-tax revenue refers to the fiscal revenue realized by state organs,governments at all levels,public institutions and organizations that perform government functions in accordance with the law by using government credibility,state-owned assets,national resources or by providing public services and quasi-public services.Government non-tax revenue is an important part of government revenue and plays a crucial role in the development of market economy and economic and social construction in China.With the rapid development of society,to improve the market economy system,the financial management system adapted to the reform of the update,therefore strengthening the government said the revenue management is to speed up the development of market economy,the relationship between national and local government income distribution and the objective requirement of perfecting the functions of public finance,and further promote the Chinese government to realize the coordinated development of the functional transformation and important action.As the financial department of county-level government,the finance bureau of guannan county plays an important role in the management of non-tax revenue.However,due to the changeable economic environment and the increasing amount of non-tax revenue management,there are still many problems in the daily management of non-tax revenue of the government of guannan county.Based on the theory of new public management and public finance,combined with the practical experience in the management of non-tax revenue of the government of guannan county,this paper analyzes the causes of the existing problems in the management of non-tax revenue of the government of guannan county through method of literature research,data analysis and case analysis.The main reasons are the bad relation of government income distribution,the lack of transparency of non-tax revenue management,the non-standard management of non-tax revenue,and the confusion of non-tax revenue.Based on the experience of other countries and regions in non-tax revenue management,measures to solve the problems in non-tax revenue management of the government of guannan county are put forward.These measures include establishing a new concept of non-tax revenue management,sorting out and merging non-tax revenue items,standardizing budget management of non-tax revenue,improving the fiscal system of non-tax revenue,implementing strict bill management,realizing informatization of non-tax revenue management,and strengthening supervision over non-tax revenue management.This paper not only enriched the theoretical system of non-tax revenue management,but also provided reasonable Suggestions for further improving the public finance function of local governments,continuously optimizing the development environment of market economy and promoting the realization of law-based administration.