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Theoretical Exploration And Practical Analysis On Finance Transfer Payment System

Posted on:2004-03-28Degree:MasterType:Thesis
Country:ChinaCandidate:W T GuoFull Text:PDF
GTID:2156360092490151Subject:Political economy
Abstract/Summary:PDF Full Text Request
According to the general request of socialistic market economy system, from 1994, our country has established the finance management system. According to it, Finance Transfer Payment System began to be put forward .In 1997, the 15th convention of the Party further pointed out our country should set up the Finance Transfer Payment System. As using some year's real income as base number, for a long time, our country's intergovernmental fiscal transfer system was not scientific, standard, and full of optional. Because of it, we need to standardize this finance transfer payment system, so that we can achieve the aim, to improve finance system of tariff sub heading system in socialistic economy system, to put in good order the relationship between central government and local governments, to enhance the macro adjustment capability of the central government, and to curb the serious economy gap among different regions. However, because our country hasn't had the condition to implement standard finance transfer payment system yet, at present, our country can only implement the transitional finance transfer payment system. As this way doesn't change the interest local governments have obtained, four ways of transfer payment can continue to operate, which not only keeps the tariff sub heading system be stable relatively, but maintains local governments' initiative to develop economy and increase local fiscal income At the same time, central government uses a part of capital from the increased tax income as transfer payment fund to assist the ethnic regions whose fiscal capacities are poor, which both presents the ethnic policy and is conductive to relieving local governments' primary fiscal contradiction , narrowing the gap among different regions . And contrary to old institutional subsidy, transitional finance transfer payment makes great progress instandardization and scientific nature. But this measure also has apparent defects. First, as using difference between "local government fiscal capacity" and "standard expenditure" as foundation to distribute the transfer payment fund, the degree of standardization is quite limited; second, regression analysis mixes some unreasonable factors of old system, which makes this calculate way have serious shortcomings in technique; third, this issue itself is also lack of objective and justice; and fourth, because of the limited fund, the finance transfer payment system can't balance the fiscal capacity among regions. So my thesis studies how to set up the basic thinking and principle of the standard finance transfer system. And further, my thesis studies and analyzes the effect on the economy development in Xinjiang according to its real condition, and sets forth some suggestion and advice.The basic frame of my thesis is as follows:In chapter 1, on the basis of introducing basic theory of intergovernmental finance transfer payment system, my thesis argues three ways of transfer payment, its connotation and characteristic, and from several aspects analyzes the necessity to implement these transfer payment ways, its economy function and its effect.In chapter 2,the thesis contrasts the intergovernmental finance payment system implemented in foreign countries that are three typically developed countries, America, German and Japan. The thesis studies what they are implementing in finance transfer payment system and analyzes the advantages and disadvantages, so as to absorb the essence and weed out the obsolete and worthless.In chapter 3, the thesis studies two main finance transfer payment ways once implemented in our country, their characteristic and problems. After that, the thesis analyzes three finance transfer payment ways being implemented in our country, their characteristic and definite measure, and explores the problems what they have from several aspects .On thebasis of it, the thesis suggests our country set up standard finance transfer payment system.In chapter 4, at first, the thesis explores the transitional finance transfer payment sys...
Keywords/Search Tags:finance transfer payment system, public service fiscal capacity, economy development
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