General Transfer Payment System Research

General purpose transfer payment,an important part of fiscal transfer payment system, is also called unconditional transfer payment. Its target is to realize horizontal fiscal equality and coordinate vertical fiscal inequality. Nowadays, economical development among different areas becomes heavily imbalance so that we can divide them into four regions,eastern and coastal region,central region,western region and southeastern region. Each region has different public service level. Therefore general purpose transfer payment will contribute to this problem.When we defined the goal of general purpose transfer payment, the next urgent task is how to govern it scientifically. In the management of general purpose transfer payment the influence from subjective factors should be decreased.Instead we should establish a qutitified management system and conduct general purpose transfer payment to the direction of formula,standardization and scientification. This step should align with the public finance inovation.This thesis digs into the basic theory of general purpose transfer payment which is reasoned from the general theory of public finance transfer payment.Then the present situation of general purpose transfer payment is researched in detail. However there are some shortcomings in our present general purpose transfer payment system. Aiming at solution of the problem we give some proper suggestion suited to our country specification. The suggestion comes from the basic theory of general purpose transfer payment and experience of foreign countries in this aspect.This thesis falls into four parts.Part One is the theory discussion on general purpose transfer payment,which briefly introduces the thoery reference and classification of public finance transfer payment;By that the basic theory of general purpose transfer payment is reasoned out , including the function,goal, and distribute principal .This part prepared the basic theory for the following text.Part Two is the analysis on the present situation of general purpose transfer payment in our country.The basic situation is refected by a great deal of data objectively.The present practise of general purpose transfer payment is introduced in detail and the positive analysis is used to evaluate the effect of the practise method which brings up finding of advantage and disadvantage.Part Three is the international comparation and experience reference of general purpose transfer payment , which is focus on Germany , Canada and Australia , which have done well in this aspect. This part discusses three main fields such as polity,system designation of general purpose transfer payment and brief evaluation. At last some useful inspiration to our country is concluded.Part Four is to put out the road how to furtherly optimize the general purpose transfer payment system. Firstly we should optimize the distribute programme of the general purpose transfer payment system,which is by considering polity, increasing base level general purpose transfer payment,adjusting the formula of general purpose transfer payment,adding incentive and publishment mechanism and assurance of the capital resource of general purpose transfer payment. Secondly we should take standard management into general purpose transfer payment,which requires standardizing general purpose transfer payment system step by step,seperating the three elements like the enacting, execution and supervision of distribute programme,enforcing the construction of general purpose transfer payment law. Thirdly is to optimize and integrate the general purpose transfer payment and other types of transfer payment which analyses the essence of optimization and integration of the general purpose transfer payment and other types of transfer payment and put up specific suggestion.