The Research Of Intergovernmental Fiscal Transfer Payment System

Intergovernmental fiscal transfer-payment, based on the distinction of fiscal capacity, is an effective way to deal with finanal imbalance in length and breadth between central government and local government, and it affects equality and efficiency of financy system.Nowadays, intergovernmental fisal transfer-payment of our country is obviously informal and has lots of problems in the process of carrying out. Therefore, the article tries to explore how to establish a scientific, regular system of intergovernmental fisal transfer-payment, which fits our country situation.On the basis of the theory of intergovernmental fisal transfer-payment, the paper analyses the present situation and successful exprence in severals typical developed westen countries and dissect the current problems in our system of fisal transfer-payment, based on the fact in present financial transfer-payment in our country. The paper puts forward corresponding measure by drawing successful lessons from the developed countries.The paper consists of four parts.The first part mainly introduces the meaning, characterisitics and types; the second part shows the present situation of intergovernmental in our country and analyses deep the current problems;the third part of the paper introduces the current situation of several typical westen developed countries and gets enlightenment from these countries;the fourth part, on the basis of facts in our countries, puts forward corresponding measure by drawing successful lessons from the developed countries.