Based on three theories of the system transfornu market economy and public finance, combined with the change of national public finance system , this article gives a plenty of research and deep analysis on county finance under the background of the reform and implement of separate tax system in Fujian province.
Through analyzing the relationship between the accounting concentrated calculation and the state treasury's concentrated payment, and starting from the county-level finance, this paper expounds the functions of the state treasury's concentrated payment on strengthening the financial management and the feasibility of the reform from the accounting concentrated calculation into the state treasury's concentrated payment, and puts forward the thoughts and modes of the reform of the state treasury's concentrated payment.
The paper puts forward some countermeasures to increase county level finance: establishing the concept of market, stressing main tasks, strengthening management, building and improving the projects of financial sources, and fund controlling system as well.
The northeast area typical"two heavy and two light"economical characteristics are strengthening "the dual structure"as well as the county level finance provides for the population too much and farmers too more. These preliminarily cause the Harbin county territory economy questions to be extremely prominentthat is development imbalance,lower structure and so on.