The Difficulties Exist In The Process Of Perfect Chinese Transfer Payment System And The Countermeasure

Financial transfer payment which also named financial transfer defray means fund transfer and attorney, it has been originated from the western financial term, original meaning is transfer and payment. In modern countries, under the scheme of affair rights, payment responsibility and distribution of tax, it is a intertransfer among various level of governments in order to realize the bothway balance. The basement of financial transfer payment is the financial gap of each level governments and its aim is to realize the fair service in different district, and the method of it is to using particular procedure and regulation to adjust the relationship between governments and financial balance.Transfer payment is a financial policy which not only shorten financial gap and realize financial balance, but also embody the determination of governmental macro economic control. Its implementation directly affect on achieving national financial target.Theory speaking, people already did much research on this eara. Many scientists researched it from view of economy, management or political, to study its political logicality, to investigate the change of the theory and analyse its influence on economy, society and national macro economic policy.For practice, it has a long history to use transfer payment international, especially after Keynesianism, belonging to the extension of country to manage economy, the rate of the transfer payment to financial transfer has been raised, so its function has been admitted by society. For China, we introduce this term from western financial documents after separate tax innovation 1994, and implement it as public financial policy. After more than 10 years development, transfer payment became one of the most important financial policy in China. It play a positive role in enhance the central government ability to control economy, promote the social economy developing in undeveloped area, realize the fair service in the country. But because of the history and practice, the transfer payment using today exists much problem: governments using different transfer policy, the method is not clear, the division between central government and local government is dismness, the adjust function is to week, lack of law support and guarantee, do not have a standard to divide and implement the special transfer payment capital, not reasonable measure method, these factors are go against the implementation of national macro economic control. So we should use effective measure to perfect transfer payment policy as soon as possible.First of all, I try to explain the policy on theory, on the basement of it, one side, affirm the achievement of the capital scale, general transfer payment establish and the important position, on the other side, on the formulation, function law and particular transfer level, explain the problems exist in the transfer policy, analyze the reason hidden under the surface, post the difficulties in the country. Moreover, learn the successful experience from western countries, combine our country's situation, and put forward the suggestion to perfect the transfer policy.This essay includes contents as below:For the first part, using historic research method, brief review and conclude the transfer theory. Indicate this is the western financial term original, it was lodged by economist Pigou at first, He composed a book named"Financial Research". Later, many academicians study it on several sides, including the constitution and classify, the calculate method, the economic and social influence, law and policy security, etc. Transfer policy has the diversity character, and since Keynesianism came out, along with the enforcement of national control economic. Transfer payment occupied more and more rate than before, this account for that transfer payment as a public financial policy, displays a more important role in economic and society. The second part, via the analyze of problem and difficulties, to certificate the necessary of the country policy. In this part, using literature data analyzing and the statistic method, depend on public financial policy, on the foundation of achievement and issue, understand the reason of the matter. What's more, is pointing out the essential cause, dimness affair and financial power division between central and local governments, unreasonable measuring method, nonobjectivity of procedure, lack of efficient evaluation system.The third, compared the United States, Germany, Japanese and Australia, these four are all mature market economy, I studied the formulation, measuring, organizations, capital payment of these countries, conclude the successful experience, such as affair and financial responsibility between central and local governments, they use one method mainly, standard and formulate.The last part, propose the suggestion to perfect Chinese financial system, using logistical analyses, on the base of the situation and the understanding of difficulties, combine western experience. That is devise affair and financial power reasonably, choosing" Factor Method" , using proper model, promote the establishment of transfer payment system below province, set up transfer organization, perfect valuing system and legal system, etc.