QI Shouyin:Thought About Deepening the Reform of Fiscal System

Abstract: At present, it is in the critical moment for deepening the reform of fiscal system, so it is essential to conduct new guiding ideas which should pay more attention to systematicness and integration and to make breakthrough in solving the key problems; to realize scientization and modernization of the whole fiscal system; We should follow the principle of system theory, on the basis of understanding the system and mastering connotation and denotation of public finance system, to identify "short board" and stress the key point. Based on three essential factors--which are settling scientific definition of public fiscal responsibility boundary, scientific arrangement of financial power between the public affairs departments, and clear division of fiscal expenditure responsibility at all levels of governments, we should try to realize scientization both in fundamental links of fiscal system and all the horizontal and vertical dimensions, and then realize the scientization and modernization of the whole public fiscal system, thus providing effective fiscal system and management for the great rejuvenation of Chinese nation.

Keywords: Fiscal System, System Theory, Public Finance