| With the continuous changes in the functions of the state administration,the powers and responsibilities assumed by the governments at different levels have also undergone significant changes.In the case of statutory expenditure responsibilities,the governments at all levels need the support of financial power to raise and distribute revenue in order to reform their duties,so the clear definition of financial power and expenditure responsibility is the basis for them to fulfill their duties.China’s ongoing reform of the financial system has made a clear division of powers between the central government and local governments,but in practice,there is a problem of unclear division between local government and county and township governments in the responsibility of fiscal power,authority and expenditure.Under the conflict of the transfer of financial power up and the transfer of financial power down,it is very important to study the reasonable division of the responsibility of the government ’ s financial power expenditure at the county and township levels.The clear division of financial rights and responsibilities plays an important role in deepening the reform of financial and taxation system,improving the use efficiency of financial funds,and giving full play to the functions of local governments.In this paper,from a micro-point of view,taking Gulang County in Gansu Province,where the fiscal revenue capacity is relatively weak in the underdeveloped western regions,as an example,this paper makes an empirical analysis on the division of the responsibilities of the provincial governments and the following local governments,probes into whether the responsibilities of the county and township governments and the corresponding financial rights are clearly defined,and finds out the existing problems,the paper also traces back to the historical reasons of the unreasonable division of the financial rights and responsibilities of the governments at the county and township levels,and explores the ways to optimize the division of the financial rights and responsibilities of the governments at the county and township levels.At present,the pressure on the governments at the county and township levels is too great.As a prerequisite for the provision of public goods and services,it is necessary to promote a clear definition of the statutory powers of the governments at the county and township levels and the corresponding financial powers and expenditure responsibilities,improve the public service capacity of local government. |
