analysis of sound financial management system below the provincial（健全的财务管理系统省级以下的分析）.docVIP

Analysis of sound financial management system below the provincial Abstract: Since the tax sharing system introduced in 1994, has been around according to the requirements of the tax system, and actively promote local financial management system, fully perform their functions, to support economic development, social undertakings provided a strong guarantee, made outstanding achievements, but Some deep-rooted problems can not be ignored is also gradually becoming apparent: the higher the financial concentration is too high, the amount of transfer payments less than the lower, primary financial difficulties. This reference to the financial system in Yunnan survey data, the existing local financial management system in a number of to study the issue from a practical point of view to put forward some policy recommendations for reform. Keywords: financial management system of county and township financial problems countermeasures A financial management system below the provincial status Since the tax system reform, the financial sector at all levels of Deng Xiaoping Theory and ‘Three Represents’ as guidance, thoroughly implement the scientific concept of development, financial reform and development have made the eyes and ears for everyone to see good results. Even record total revenue and expenditure high, more perfect functions of public finance, fiscal reform to further promote, financial management improved significantly. First, since the tax system reform, the formation mechanism of the steady growth of fiscal revenue, increasingly diversified revenue streams, revenue continued to grow rapidly. Second, the fiscal expenditure structure is becoming more reasonable, and gradually achieve a ‘development-oriented fiscal’ to ‘public service finance’ changes. place gradually from the main micro-finance operations from out of support for technological upgrading of enterprises and scientific and technological innovation, the establishment of modern enter