Research On The Intergovernmental Transfer Payment System Performance In Sichuan

Intergovernmental transfer payment system is an important part of the fiscal management system, and its effect, which is reflected by performance of how intergovernmental transfer payment system adjusts vertical balance and horizontal balance in fiscal field, largely influences the effect of fiscal management system.Since China carried out the sharing-tax fiscal system in 1994, Sichuan had established its own transfer payment system. We need to study on its performance, whether it is good.Based on the basic fiscal theory consideration on this issue, the paper studies its performance by quantitative analysis through comparing the fiscal status before and after the transfers is carried out. Subsequently, this thesis analyzes the factors affecting the performance, and finally, puts forward some suggestion to improve the performance of the system.When we analyze the vertical balance, we compare the financial self-supply ability of Local government before and after the transfers are carried out and analyze whether the Intergovernmental transfer payment system had motivated the local government to get more self-supply avenue.When we analyze the horizontal balance, we compare the level of public service and farmers' average income in different area of Sichuan, and the change that the intergovernmental transfer payment system had taken to the difference of fiscal income of different countries.When we analyze the result of different areas using its fiscal income to develop its public service and people' average income, we choose the method of DEA. We choose the number of teachers in middle schools per 10000 persons, the number of workers in hospitals per 10000 persons, the number of public books per 10000 persons, the density of road and the cover of social assurance as input index, and choose farmers' average income as output index.