Since 2010，The Central Organization Office and 6 ministries and commissions launched a pilot reform of the administrative system of economically developed Bet365 lotto review in 25 Bet365 lotto review in 13 provinces，This reform has been ongoing for more than ten years。The key areas where existing reforms need to be continued include: the fiscal and taxation system has not been adjusted，It is difficult to effectively improve town-level financial resources；Management rights of county-level institutions are not fully delegated，It is difficult to completely realize territorial management；Decentralization of authority is very arbitrary，It is difficult to implement supporting measures。Possibly improved strategies are as follows: explore and improve the reform of the fiscal and taxation systems in developed Bet365 lotto review，Establish a corresponding financial system；Promote the reform of township institutions through localized management of various institutions；Clear the division of responsibilities between counties and Bet365 lotto review，Scientific Norm Empowerment。

　　Strengthening the depth of institutional reform in economically developed Bet365 lotto review

　2016，General Office of the CPC Central Committee、The General Office of the State Council jointly issued the "Guiding Opinions on Deepening the Reform of the Administrative Management System of Economically Developed Bet365 lotto review"，Reforms are being rolled out across the country。According to the central spirit，The main task of administrative system reform in economically developed Bet365 lotto review is to expand economic and social management authority，Build a simple and lean organizational structure，Promote centralized approval services and comprehensive administrative law enforcement。Reform is advancing in depth，Decentralization of authority to various places、Great exploration and innovation have been made in the establishment and management of town-level institutions，Achieved remarkable results。But the existing reforms are more about mechanism innovation without changing the existing system，Key institutional issues have not been effectively resolved。Overall，The key areas that are difficult to break through in existing reforms include the following。

First，The fiscal and taxation system has not been fully adjusted，It is difficult to effectively improve town-level financial resources。Before reform，Lack of complete first-level finance at the town level、Lack of financial resources。The administrative system reform of economically developed Bet365 lotto review in various regions shall not change the original county and town financial system，Increase financial strength by adjusting the revenue sharing of relevant taxes and fees，Such as land transfer fee、Urban construction supporting fees and other fields。This part of the revenue constitutes the town’s main financial source，Accounting for about 2/3 of total income。However，It is obviously unstable and unsustainable，The annual income depends on the land transfer situation that year，In addition, the available land quota in many developed Bet365 lotto review is very small or has basically been exhausted。Under the current county and town financial system，The annual tax refund at the county level is uncertain，Growth is rather limited，There is a lack of scientific and reasonable mechanism for dividing financial and administrative rights between counties and Bet365 lotto review。With the continuous increase in authority and the continuous expansion of grassroots governance affairs，Developed Bet365 lotto review are facing heavy financial pressure and unsustainable income，This will in disguise stimulate the inertia of over-reliance on land finance and the continuous borrowing behavior to maintain town-level operations and construction。

Second，Management rights of county-level institutions are not fully delegated，It is difficult to completely realize territorial management。Currently，The dispatched offices of county-level functional departments mainly implement a dual management model，Strengthening the assessment of leaders of various institutions by strengthening town-level leadership、The power of appointment and removal can achieve the purpose of "mainly block"。However, the human, financial and material resources of these institutions are still the responsibility Bet365 lotto review higher-level functional departments，Not responsible for the town level。Lack of coordination from the town-level “top leaders”，It is difficult for the town-level internal functional departments to mobilize various agencies to cooperate in the work。At the same time，The authority delegated to the county level is often taken over and exercised by various agencies，But in the context of increasing territorial responsibilities，The town-level government assumes the responsibility of territorial management，Thus leading to "right in the article，The paradox of separation of powers and responsibilities lies in the block。Therefore，The reform seems to have solved the problem of "little power but big responsibility"，In essence, it creates a situation of separation of powers and responsibilities，From the perspective Bet365 lotto review developed town government itself，Still "little power, big responsibility"。

　Third，Decentralization of authority is very arbitrary，It is difficult to implement supporting measures。First，Lack of clear division of responsibilities at the county and town levels，Leading to superiors’ tendency to “selectively” and “avoid responsibility” in delegating power。Some functional departments at the county level often use large quantities、Decentralization of power that is difficult to implement，Leave the easy ones、Powers involving larger interests。On the surface，This is in line with the practical need to hand over large-scale and wide-ranging powers to the grassroots，But if the actual undertaking capacity and governance resource support at the grassroots level are not considered，Only consider the convenience of superiors，It will be difficult to implement these powers。Secondly，With the increasing delegation of authority，The town needs more professionals to do the corresponding things。But，There is a lack of qualified personnel for law enforcement at the town level，The required staff and professionals are difficult to match，Leading to a serious shortage of Bet365 lotto review law enforcement personnel，Can only rely on a large number of government employees to carry out the work，This will increase the irregularity of administrative law enforcement and financial burden。

　　Strengthening the systemic nature and linkage of Bet365 lotto review

Taking a comprehensive view，Due to the key areas Bet365 lotto review town-level system (such as finance、Organization and establishment) have not received substantial changes and breakthroughs，The long-standing problem of "lack of money and lack of power" has not been solved，Some mechanism innovations are more of a short-term mitigation behavior。The incompleteness Bet365 lotto review reform has also brought about the lack of initiative in the grassroots administrative system。Therefore，Promote reform in depth，Institutional issues in key areas must be faced head-on，Resolve the "hard bones" left behind by the previous reforms，Explore useful experience in deepening the reform Bet365 lotto review grassroots administrative system from the following aspects。

First，Exploring fiscal and taxation system reform，Improve the financial system at the developed town level。Finance is the foundation of first-level government construction and administration，Economically developed Bet365 lotto review have contributed huge tax revenue to the county，Also bears the huge responsibility of town-level governance。In view of the current reality that most developed Bet365 lotto review have heavy governance tasks，It is recommended that the provincial finance departments explore the reform of the county and town fiscal and taxation systems in some Bet365 lotto review，Pilot county and town fiscal and tax sharing system，Various taxes collected from the town level，Except for submitting to superior，The retained portion can be tilted toward the town level，Each region can determine the specific proportion according to the actual situation。Ensure that economically developed Bet365 lotto review have a stable source of fiscal revenue，On this basis, improve the construction of town-level treasury，Building a town-level financial system from an institutional perspective，Provinces with conditions can carry out this reform first。The significance of implementing a stable county and town fiscal tax sharing system is: first, to expand the fiscal autonomy of developed Bet365 lotto review，Alleviating the extremely poor stability of town fiscal and tax revenue and over-reliance on land finance；The second is to clarify the division of responsibilities of counties and Bet365 lotto review、Achieve localized management of various institutions and lay a financial foundation；Third, it can provide experience and reference for subsequent larger-scale township reforms，In order to alleviate the current financial difficulties of townships。

Secondly，Promote the reform of township institutions，Realize localized management of institutions in developed Bet365 lotto review。About promoting localized management of various institutions，General Office of the CPC Central Committee in early 2019、The "Implementation Opinions on Promoting the Integration of Approval Services and Law Enforcement Forces at the Grassroots Level" issued by the General Office of the State Council clearly requires: "Except for institutions that have explicitly required the implementation of the dispatch system by the Party Central Committee，In principle, county-level agencies located in Bet365 lotto review and streets are subject to territorial management。”Therefore，Reform is imperative。All local staffing offices can take the lead in implementing town-level government’s localized management of various agencies in economically developed Bet365 lotto review。Implement town-level comprehensive jurisdiction over people, property and property of institutions of greater concern，Management、Assessment、Appointing agency personnel，Payment of organization staff salaries and organization operating expenses, etc.，Thus truly turning the county-level agencies into functional departments of the town-level government，Obey to unified command and dispatch，Resolve contradictions to the greatest extent，Reduce administrative operation costs，Realizing the unification of rights and responsibilities in grassroots management。At the same time，Promote other supporting measures: First, the town-level government has sufficient financial resources to maintain the operation of the institution；Secondly，The organization’s staffing management system needs to be changed，The sinking of the organization will inevitably require the preparation of sinking，Need to re-examine the establishment of town-level institutions；Again，County-directed agencies need to be fully integrated after localization，Thus achieving centralized approval services and comprehensive administrative law enforcement at the grassroots level。

Finally，Clear the division of responsibilities between counties and Bet365 lotto review，Scientific Norm Empowerment。With the downward shift of national governance and the deepening of administrative system reform in economically developed Bet365 lotto review，Expanding town-level economic and social management authority is no longer an "emergency" empowerment，But it is necessary to carry out refined empowerment based on scientific division of labor。The county level can have a specialized department (such as the Office of Organization) coordinate the work of various departments at the county level to empower the town level，Promote the power expansion of strong Bet365 lotto review from the following two aspects。First, after continued delegation of powers，Rethinking the relationship between counties and Bet365 lotto review，Dividing county and town functions from the perspective of top-level design，Clear division of responsibilities，Form a system based on reasonable division of functions、Stable、Institutionalized town-level authority list and scope of authority，Avoid the arbitrariness of the expansion and release of power。The second is on the basis of considering decentralization，Assess the undertaking capacity and actual governance needs of grassroots governments，Achieve empowerment according to needs。In the process of emphasizing streamlining administration and delegating power，Cannot delegate power for the sake of delegation，Deliberately pursue the amount of decentralization，Decentralization must be based on the scientific division of responsibilities between counties and Bet365 lotto review and the actual governance needs at the town level。Need to strictly follow the "mature batch、The principle of "giving a batch"，Before empowering, the town-level undertaking capacity must be fully assessed，Listen to all opinions，The town level can handle it、Building capacity for “good management” must precede empowerment，Not after empowerment。Pass the above measures，Straighten out the relationship between counties and Bet365 lotto review and the division of responsibilities，Continuously standardize the empowerment and expansion of economically developed Bet365 lotto review、Institutionalization。Deepening reforms，It is necessary for the central government to consider these institutional issues from a top-level design，It is also necessary to break the existing interest pattern in various places。Through upper and lower linkage，Coordinated promotion，Continue to deepen the reform of the above-mentioned systems and mechanisms。

　　(This article is about the current situation Bet365 lotto review inheritance of grassroots government power under the general project Bet365 lotto review National Social Science Fund、Logic and optimization path” (22BZZ108) phased results)

(Author’s affiliation: School of Public Bet365 lotto review, South China University of Technology)