Kuancheng Manchu Autonomous County, The Financial Transfer Payment Research

We had a very important reform of financial system in 1994, building a tax-share financial management system, which is a milestone of the financial management system. In 1995, the Ministry of Finance developed "the financial transfer payment methods of transitional period", and the central government began to implement the financial transfer payment of the transition period, which opened the regiment of fiscal transfer payment system's establishment. As an integral part of the financial system, financial transfer payments play an important role in strengthening the national macro-control, balancing regional financial resources and promoting economic development of weak regional economy and realizing the level of equalization of public services, and so on.China's fiscal transfer payments system gradually normalizes its direction in explorations, but also in practice faces some problems and contradictions that require further studying, standardizing and improving to achieve the ultimate goal of the establishment of public finance. China's fiscal transfer payment system is mainly conducted between the government, and the county, as an important level of the administrative building system in China, has an important position in the fiscal transfer payment system. At the same time, national regional fiscal transfer payment systems is key components of the financial transfer payment buildings, and its optimization and improvement is of great significance for the healthy development of our financial transfer payment. Given the two aspects, this article views Kuancheng Manchu Autonomous County' s financial transfer payments as a research object, and through in-depth investigation gives an overall summary of the county's financial position; and to serve as the basis, this article cards Kuan Manchu Autonomous County fiscal transfer payment system's history, analyzes its financial transfer payment status and problems, and combined with China's national conditions, puts forward objectives, principles and paths of Kuancheng Manchu Autonomous County fiscal transfer payment system's development.The main contents include:The first chapter is the overview of fiscal transfers. From the theoretical view, the first chapter briefly reviews the content of the fiscal transfer payment system, and historical evolution of ethnic regional fiscal transfer payment system. Section I describes the meaning of financial transfers and the roles in economic and social development. As Kuan Manchu Autonomous County is a ethnic autonomous area, so Section II focuses on the historical development of the ethnic areas'fiscal transfer payment and does stage divisions based on overall characteristics of different periods.ChapterⅡis the overview of Kuancheng Manchu Autonomous County fiscal transfer payment system. SectionⅠof this chapter introduces the basic situation and economic development of Kuancheng Manchu Autonomous County; SectionⅡdescribes the 2003-2008 fiscal revenue, fiscal expenditure, and fiscal balance of payments situation. ChapterⅢanalyzes the historical development, the status quo of the Kuancheng Manchu Autonomous County financial transfer payment.ChapterⅢis the analysis for the problems and causes of Kuancheng Manchu Autonomous County fiscal transfer payment system. SectionⅠdiscusses the county's fiscal transfer payment system problems including five aspects:the size, structure, pattern, distribution and monitoring mechanisms. SectionⅡdiscusses causes of the county's fiscal transfer payment system problems. For the five aspects mentioned in sectionⅠ, in this section the lack of financial input from the higher authorities, the impact of the old financial system, level of financial constraints, the incomplete of budget system, the imperfections of the financial supervision system are analyzed.ChapterⅣis Kuancheng Manchu Autonomous County fiscal transfer payment system's optimization. SectionⅠincludes goals and principles of optimization of kuancheng Manchu Autonomous County financial transfer payment system. SectionⅡis about basic ideas to optimize Kuancheng Manchu Autonomous County financial transfer payment. SectionⅢargues supporting measures of the reform.In this paper, the research combines the methods of overall analysis and dynamic analysis on the basis of the survey, uses fiscal transfers theory, and combines the whole features of national regional fiscal transfer payment system, identifies problems from historical development and current status and puts forward countermeasures and suggestions to improve intergovernmental fiscal transfer payment system from the County's perspective.