Hunan Province Finance Shift Payment Reform And Consummation

Nowadays the financial transfer payment system is a financial balanced system which is generally adopted by the countries in the world that practice the tax-sharing system. In 1994, to meet the objective requirement of the development of the social market economy system, our country has reformed the tax-sharing system, and the central government has practiced the financial transfer payment of the transitional period as the supplementary measure since 1995(in 2002 changed it into general transfer payment measure). In view of the level of province economical development and county and village's finance difficult situation, as well as referring to the central finance transfer payment measure, Hunan province made a lot of active exploration in the establishment of the province finance transfer payment system, carrying out a serious of measure successively such as Hunan Province Generality Transfer Payment Measure, Hunan Province Alleviated county and village's Finance Difficult Reward And Subsidy Measure, the Hunan Province Generality Transfer Payment Achievements Appraisal Examination and critique Measure (Implementation). It is proved by the practice that the financial transfer payment played an important part in promoting the economic development and the society progress of Hunan on the one hand, on the other hand, limited by the objective factors such as the present administrative system, the macroscopic policy, the technical aspect, Hunan financial transfer payment system still uses the distribution system before the reformation, putting the unbalanced situation forming in the old system into the new, which reflects obviously transition and irregularity. It still has a great distance between the equalization effect and the design of local financial transfer payment system.Under the guidance of theory, with emphasis on positive analysis of individual case, this thesis integrates characteristic and quantitative, program research and work advancement. The thesis begins with probe into the theory of financial transfer payment, and then from the scientific perspective of the balanced development of economy of whole province, analyzes the status quo of financial transfer payment in Hunan province, its equality effect, its role in alleviating financial difficulties at county and village and the main problems in it. Finally, in consideration of the main problem in the financial transfer payment in Hunan province, this thesis proposes the basic methodology and objective ordination to reform and improve the financial transfer payment, and advocates that through the scientific and reasonable coordination and improvement in the current financial transfer payment, and with focus on systematic creativity and performance evaluation, enhancing the utilization efficiency of financial transfer payment in Hunan province and thus effectively easing the financial difficulties at county and village.