Reforms And Innovations About Intergovernmental Transfer System In The Frame Of Public Finance

Intergovernmental transfer system in China has been performed over 10 years since the reform of tax assignment in fiscal system. From then on, Chinese Communist Party and central government emphasized that establishing and perfecting the intergovernmental transfer system was important and necessary. Under the new situation of establishing of the frame of public finance, the reform and innovation of the intergovernmental transfer system suitable to the socialist market economy becomes more essential and pressing.Based on this background, this thesis concentrates on the study of the reform and innovation of the intergovernmental transfer system. Limited by the scope of reserch, author doesn't discuss the basic theory about intergovernmental transfer system verbosely. According to the way of "what-why-how", the author combines theory with practice, and gives importance to positive study. The author dwells on the following 4 aspects:In chapter 1, author summarizes the theories of Pigou, Anvar Shah, Bahl Roy, Oates, Tiebout and Buchanan orderly. At the same time, the introduction of the basic theory of the intergovernmental transfer system is made.In chapter 2, author studies the problems existing in the present system and analyzes the present-situation of the intergovernmental transfer system from the aspect of practice. Based on these discussions above, author makes objective evaluation of the main problems of the system and analyses the reasons that influenced the reform of the system. These factors include the administrators, beneficiaries and the environment of institution performing. Assisted with information economics and promoting theory, the author establishes a model of interest gaming in order to find out the internal reasons of reform stagnation.In chapter 3, the author analyses of the advanced thoughts and foreign experience(typified by America, Japan, Germany and India) in order to achieve an objective conclusion to the policy maker of the transfer payment system. In chapter 4, the author puts forward of pertinent suggestions on the reform and innovation of the system. This chapter collects the innovations of the whole thesis. Combined with former dissertations, in a new way, the author analyses the behavior of governmental transfer payment with three chowmatistic taches: financing, fund-using and performance evaluation. By these taches, the author constructs a system combined main vertical with assistant horizontal. Because the reform and innovation of the intergovernmental transfer system is a long-term project, the author emphasizes several keys, but not reach every aspect of the project. The author advises assistant measures, such as a promoting mechanism, a perfect law system, a right fiscal supervising system and so on.