| The 16th CPC National Congress proposed to build a 1.3 billion population to benefit the well-off society, the most difficult and the most arduous task in rural areas. Solve the "three rural" issue, at all levels of government is put in front of major and pressing task. As China's long-term macroeconomic policy, economic structure and other aspects of reasons, both regional and urban and rural serious imbalance between economic development and financial resources in the region and between urban and rural areas are unevenly distributed, leading to the east and west, urban residents and the income of rural residents In further widen the gap, this problem is not resolved, it will not only affect China's economic development rate, but also triggered a series of social contradictions, and even affect the stability of the country.This research take the public finance theory, the expenditure theory as a foundation, first carries on the functional localization to the finance transfer payment; The recombination western countryside's actual situation, the absorption overseas government finance transfer payment system's experience, carries on the empirical analysis to the western countryside finance transfer payment's movement; And analyzes creates the western countryside finance transfer payment not standard barrier factor; Finally,according to co-ordinate the development of the urban and rural areas, proposes west the standard the countryside finance transfer payment realistic way.In this article, the basic conclusion is:①The financial transfer payment and rural economic and social development is closely related to achieve financial balance between urban and rural areas, protection of rural economic and social development is the health of rural financial transfer payment value of the primary goals.②Research indicates that China's western rural financial transfer payment in total investment, structural design, fund management and capital efficiency, monitoring mechanisms in areas such as non-standard issues.③Through foreign financial transfer payment experience, we recognize that the financial transfer payment in the design and implementation should adhere to principles based on practical, legal principles, norms and the principle of combining flexibility.④The rural financial transfer payment regulations are many reasons for: China's long-standing urban-rural dual economic structure of government at all levels of financial authority and powers unclear; rigidity of the vested interests of local government; regional market development and improvement of To varying degrees, at all levels of government fiscal budget management system is not uniform.⑤The western rural financial transfer payment was not standardized serious impact on rural economic and social sustainable development.In this paper, policy recommendations are:①Governments at all levels must be clearly rural financial transfer payment of funds function of the reasonable design the purpose of transfer payments,②And scientific management of rural financial transfer payment of funds;③Improve the relevant laws and regulations, strengthen the financial transfer payment Legal protection;④Sound financial transfer payment of funds supervision and restraint mechanisms;⑤And strengthen financial management responsibilities, and increase the punishment should be imposed on violations;⑥Matching speed up the reform of the system. |