An Analysis On Fiscal Transfer Payment System In China

Based on the theoretical references of our national fiscal transfer payment and the retrospection on the historical development, with relative data of the fiscal transfer payment since 1994 in our country, this article systematically analyzed the current status of our fiscal transfer payment system.Through the analysis on the effects of the fiscal transfer payment, this article has demonstrated that the fiscal transfer payment in our country has attained certain achievements throughout decades of unceasingly improvements and specifications. And it also offered details in the following aspects: balancing the local finance and the development differences between eastern, western and central China, easing the financial difficulties in the towns and countries, and promoting the equalization in the public products in the cities and towns.Based on the current status of fiscal transfer payment system in our country, with details this article has pointed out the problems existing in the current fiscal transfer payment, which mainly appear in the management of special transfer payment, the scale of general transfer payment, the lack of legislative guarantee in fiscal transfer payment, ununity in financial right and charge right, irregular in the transfer payment system, and non-perfection in transfer payment below the province level, etc., and there is still some distance from the relative unity, regular and transparent transfer payment system.The closing part, i.e.: how to improve fiscal transfer payment system in our country is the key point in this article. This part clearly takes "promoting equalization in basic public service" as the goal. Base on the national situation, according to "matching the financial right and charge right, construction of main function area, legalization and specification", it established the principal of fiscal transfer payment, and it also positively explored the main clues of improving the fiscal transfer payment and the specific actions. And analyzed the importance of the fiscal transfer payment system of province.