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Abstract Since the reform policy,the central-local finance carry out insurance system,which has the characteristic of decentralization.In the early nineties in the 20th century,the reform of decentralization has its obvious defects,which resulted in the reform of tax seperated system,reorganizing the base-root fianacial revenue.However,under the stress of outside competition and the over-productivity,the increase of the income of population in rural areas becomes obviously less and less,the counties's fiscal revenue cannot meet the need of their public expenditures,and the problem of "argriculture,villages and farmers" turns to be sharpened.All these dilemma need the innovation of the system,including the uniform of fiscal revenue and expenditure,the reform of budget management,transformed payment system reform and the efficient solution to local fiscal debets.
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Received: 25 February 2007
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