Why reform?
Unbalanced regional development and weak county financial resources have become the shortcomings that restrict the sustainable development of our province. Through the reform, the county-level government can better plan the county-level economic development in combination with local conditions.
20 10 at the request of the Ministry of finance, Guangdong selected Nanxiong, Zijin, xingning city, Fengkai and other four counties (cities) to carry out the pilot work of directly administering county finance. In the same year, in order to cooperate with the comprehensive administrative reform in Shunde District, Shunde District also implemented a financial system under the direct control of the province.
Ceng Zhiquan, director of the Provincial Department of Finance, said that unbalanced regional development and weak county financial resources have become the shortcomings that restrict the sustainable development of our province. Statistics show that in 20 10, the proportion of provincial, municipal and county revenues in the province's fiscal revenue was 19. 12%, 44.33% and 36.55% respectively, and the distribution of financial resources showed an "olive shape" with two small ends and a large middle. In 20 10, the general budget revenue of 67 counties (cities) in the province only accounted for 8.5% of the total general budget revenue of the province. The per capita disposable financial resources are only 45,200 yuan. Therefore, it is particularly important to promote the financial reform of counties directly under the jurisdiction of the province according to local conditions and strengthen the independent financial subject status of counties (cities).
In fact, the financial reform of counties directly under the jurisdiction of the province is an exploration of flattening the financial management system, which can reduce the links of policy transmission and fund allocation, ensure the accuracy and speed of policy information transmission, ensure the safety and convenience of fund allocation, effectively improve the efficiency of financial operation and save financial management costs; "At the same time, making the county-level government a real subject of financial power can better plan the county-level economic development in combination with local conditions and fully mobilize the enthusiasm, initiative and creativity of the county." Ceng Zhiquan said.
Why should we expand the pilot?
Over the past year or so, all the work in five pilot counties (cities) has progressed smoothly. Therefore, Guangdong decided to further expand the reform pilot, and fully consider the ecological development factors according to the planning requirements of the main functional areas.
Judging from the implementation of the first five pilot projects for more than a year, all the work in the pilot counties (cities) is running smoothly.
Gong Ziyue, director of Zijin County Finance Bureau, was deeply touched by this. He said: "After the reform, the province allocated a fixed amount of subsidy income and a one-time special fund on a quarterly basis, and the national treasury was well funded. We can arrange capital expenditures involving a wide range and affecting stability according to the principle of first urgency and then slowing down, and the operational efficiency has been significantly improved. " Fengkai County also reflected that after the direct management of finance, it realized the "through train" of finance at the provincial and county levels, which can directly reflect the development situation to the Provincial Department of Finance and strive for special funds; At the same time, it provides a more relaxed space for the operation of financial funds in Fengkai County, and the financial guarantee ability is further enhanced.
As a result of the initial construction of a financial distribution mechanism that adapts financial power to administrative power, the enthusiasm of towns (streets) to strengthen financial security has also been mobilized. The data shows that the local fiscal revenue has increased significantly after the pilot financial reform of counties directly under the jurisdiction of the province. 20 1 1 year, the general budget revenue of Nanxiong city increased by 26%, and the general budget expenditure increased by 40%. Xingning city's fiscal revenue increased by 63.6% 20 1 1.
Therefore, Guangdong decided to further expand the pilot reform, fully consider the ecological development factors according to the planning requirements of the main functional areas, and give priority to the selection of counties (cities) with weak financial resources and heavy population burden, which are conducive to the demonstration effect of financial reform in counties directly under the provincial government, and expand the scope of the pilot. It is reported that the second batch of pilot projects in Longchuan County, Wuhua County, Boluo County, Yang Chun, xuwen county, Gaozhou City, yingde city, Raoping County, Puning City and luoding city will be officially launched on July 1 day this year.
What is the pilot content?
The contents of the new batch of pilots are consistent with those of the first batch. It mainly includes five aspects: fiscal revenue and expenditure division, transfer payment, capital exchange, budget and final accounts, and year-end settlement.
The author learned from the Provincial Department of Finance that the contents of the new batch of pilot counties (cities) are consistent with the first batch. Pilot counties (cities) are directly linked by provincial finance and county finance from five aspects: intergovernmental fiscal revenue and expenditure division, transfer payment, capital exchange, budget and final accounts, and year-end settlement.
Specifically, the fiscal reform measures for counties directly under the provincial government include: the fiscal revenues between cities and counties are generally divided according to the principle of territoriality, and the local tax and non-tax revenues within the jurisdiction of cities and counties are owned by the municipal and county finances except the central and provincial revenues; Provincial financial transfer payment directly approved subsidies to cities and counties, special grants from cities and counties directly to the provincial finance and other relevant departments to apply for, by the provincial finance department directly to the cities and counties; The city and county shall prepare the fiscal revenue and expenditure budget and year-end final accounts at the corresponding level; Establish a direct financial relationship between provinces, cities and counties, and the provincial finance directly determines the amount of funds allocated by cities and counties; At the end of the year, all kinds of financial settlement matters are directly handled by the provincial finance and the municipal and county finance. Provincial and county financial system:
From 65438 to 0953, according to the central government's decision to cancel regional finance and add municipal (county) finance, municipal and county-level finance was generally established in Zhejiang Province. Like county-level finance, municipal finance is related to provincial finance in financial system. Since the beginning of this year, Zhejiang Province has been implementing the financial system of "province governing county".
4. Four reforms to expand power in economically strong counties:
(1) 1992, the general office of the provincial government issued a policy to expand the economic management authority of Xiaoshan, Yuhang, Yinxian and Cixi 13 counties (cities). The main contents include four items (Zhejiang [1992] 169): expanding the examination and approval authority of capital construction and technological transformation projects, expanding the examination and approval authority of foreign-invested projects and simplifying the corresponding examination and approval procedures.
(2)1997 The provincial government decided to grant some municipal-level economic management authority to Xiaoshan and Yuhang on a trial basis, including the approval authority for capital construction and technological transformation projects, the approval authority for foreign trade and economic cooperation, the financial approval authority, the plan management authority, and the land management authority1/0/(Zhejiang [1997]). In the same year, the provincial government granted Xiaoshan and Yuhang the first-class approval right to go abroad on business (Zhejiang Zhengban Fa [1997] 179).
⑶ In 2002, the provincial party committee and the provincial government implemented a new round of policy of strengthening counties and expanding power. According to the general principle of "liberalizing all resources", 3 13 economic management rights originally belonging to prefecture-level cities were delegated to 17 counties (cities) and Xiaoshan, Yuhang and Yinzhou districts, mainly involving planning, economy and trade, foreign trade, land resources and transportation. The following year, in the "Implementation Opinions on Further Deepening the Reform of the Provincial Administrative Examination and Approval System" issued by the provincial government, it was put forward that "Zhejiang Provincial Party Committee Office No.40 [2002] clearly decentralized 17 counties (cities, districts), and further decentralized to all counties (cities, districts)" (Zhejiang Fazheng No.35 [2003]).
⑷ In 2006, the provincial party committee and government decided to take Yiwu as a reform pilot to further expand the economic and social management authority of county-level governments. The focus of the pilot reform is to expand the economic and social management authority of county-level governments. In addition to economic and social management matters such as planning management, allocation of important resources, and management of major social affairs, Yiwu is given the same economic and social management authority as a city divided into districts, and relevant management systems and institutional settings are adjusted and improved accordingly (Zhejiang Health Office [2006]114).
3. Three aspects of the system core of directly governing counties in Zhejiang Province:
(1) The system of directly governing counties in the financial sense.
County (city) committee secretary, county (city) long cadres directly under the provincial management system.
⑶ Four rounds of "strengthening the county to expand power" give the county the social and economic management authority. In June, 2003, Hubei Provincial Party Committee issued the Notice on Expanding the Management Authority of Economic and Social Development in Some Counties (Cities), and delegated 239 authorities originally belonging to prefecture-level cities to 20 counties (cities) such as Daye and Hanchuan.
In April, 2004, the Hubei Provincial Party Committee and the provincial government decided to implement the financial management system of counties (cities) in the province. According to the relevant laws and regulations of ethnic autonomy, except for 8 counties (cities) under Enshi Prefecture, the remaining 52 counties (cities) all implement the financial system of direct management by the province.
At the beginning of 2007, at the provincial county economic work conference held in Hubei Province, Luo Qingquan, governor of Hubei Province, announced that all county (city) governments in the province, except Enshi Autonomous Prefecture and municipal districts, would be given the power of economic and social management at the prefecture level.
The highlight of the reform of governing counties in Hubei Province lies in the innovation of transfer payment system. According to different policies, calculation considerations, policy objectives and fund functions, general transfer payments from provinces to counties (cities) can be divided into three forms: balanced (general) transfer payments, incentive (general) transfer payments and policy (general) transfer payments. Incentive (general) transfer payment is mainly based on keeping the stock of general transfer payment funds that have formed the financial base of counties (cities) unchanged, and taking part of the increase of general transfer payment funds as incentive (general) transfer payment to promote counties (cities) to become big financial "cakes" and make small financial support coefficients. In 2007, the Notice of the People's Government of Anhui Province on the Pilot Work of Expanding Economic and Social Management Authority in Ningguo 12 County (city) decided to carry out the pilot work of expanding economic and social management authority in Ningguo 12 County (city), and the pilot counties enjoyed some economic and social management authority in the cities under provincial jurisdiction. It mainly includes planning management, fund arrangement, tax handling, project declaration, land use approval, license issuance, price management, statistical submission, policy enjoyment and information acquisition. (Zheng Wan [2006]No. 126).
The reform in Anhui province is characterized by the implementation of the examination elimination system in pilot counties. 12 pilot counties (cities) are not fixed. At the same time of decentralization, the provincial government will also implement dynamic management of pilot counties (cities), and the provincial leading group for accelerating county economic development will assess them every two years. On the morning of September 26th, 2065438+03, at the mobilization meeting for deepening the reform of the management system of Binhai New Area, Yin Deming, director of the Organization Department of Tianjin Municipal Committee, announced that Tianjin would abolish the working committees and management committees of Tanggu, Hangu and Dagang, and the district committees and district governments of Binhai New Area would lead the work of the towns in a unified way. To this end, Binhai New Area will set up Street Town Working Committee and Street Town Committee respectively, and the two committees will cooperate in the future to coordinate and guide the work of streets and towns.
According to industry experts, at the administrative level, Binhai New Area is a sub-provincial city, and the three cancelled districts are all official departments. Therefore, this reform in Tianjin can be regarded as an exploration of the model of "directly governing counties" in the administrative management system. In fact, the concept of "directly governing counties" has existed in China for many years, but it is more of a financial significance than an administrative framework, aiming at improving the efficiency of the use of financial funds, ensuring earmarking, preventing misappropriation at different levels, and facilitating the county to organize economic activities. For example, at present, almost all the three northeastern provinces, especially Jilin Province, have implemented the fiscal policy of "directly administering counties", while the administrative agencies still retain the municipal level.