Government Transfer Payment Model,

For the demand of the construction of market economy mechanism, Chinese government carried out the reform of finance and taxation system on the core of distribution of tax system in 1994. It's after the reform of distribution of tax system in 1994 that the current transfer payment system comes into being progressively. In 1995, our government issued "The Payment Method In Transition Period", which made transfer payment between governments stride forward a great step on the road of standardization and science. The current system is mixtures of all kinds of means of transfer payment in the new-old financial system. On one hand, it plays a positive role. On the other hand, it has many problems. It is the characteristic of Chinese reform.The respect of the paper is the research of mode of transfer payment system between governments. And the topic has four parts.The first part is the general analysis about the mode of transfer payment between governments. According to rang of the world, there are three kinds of transfer payment modes between governments: vertical mode, horizontal mode and interlaced mode. Each country confirms different transfer payment mode according to its distributing situation of financial resources and the demand of realizing the aim of the financial balance. Meanwhile, the means of transfer payment isn't same, too.The second part is the current situation and questions of transfer payment. The current transfer payment system develops from the transfer payment system in the system of "contracts in different grades" and has Chinese characteristics strongly. It has funds of flowing in two-way uniquely, and has no real horizontal transfer payment.The third part is transfer payment modes between governments in various countries. Each country selects the different modes of transfer payment between governments because of the different of historical backgrounds, political andeconomic systems and the development degree of economy. Most of western countries have already set up a set of perfect transfer payment modes between governments. If we are going to research it, it will have positive meanings for the transfer payment mode that has Chinese characteristics.The fourth part is the core of the paper. In the part, the basic thought of perfecting transfer payment mode between governments is explained. Now, we should choose the interlaced transfer payment mode in which the main aspect is vertical transfer payment and the subsidiary is horizontal transfer payment according to international successful experience and the national conditions of our country. It is fit with the goal of transfer payment between governments. This part revises and supplements the current transfer payment system, put forward the concrete scheme of horizontal transfer payment and the reform on the other aspects.