China's Fiscal Transfer Payment System Research

Our country's financial transfer payment system has constantly improved from based, and acquired some achievements. However, influenced by police in old system and lacked of defining scientific government functions, our current financial transfer payment system still exists many problems, has already not adapt the development of socialism market economy and the need of establishing of socialism commonality finance system. To improve our current financial transfer payment system, solve the problems that exists, and more scientifically and rationally regulate the financial transfer payment behavior, to gradually play the role of the financial transfer payment, such as achieving the government in the vertical and horizontal fiscal balance and socio-economic development equalization. It's necessarily to make some in-depth studies about the basic legal system for financial transfer payment. The thesis includes four chapters:Chapter 1:"The general analysis of the financial transfer payment system". This section sets out the meaning and the types of financial transfer payment, then analyzes the necessity of implementing the financial transfer payment from revenue-sharing, regional public goods spill and the vertical and horizontal balanced perspective. Following the author expounds the connotation of financial transfer payment legal system and the theoretical basis for that, including the theory of finance equitable principles, categorization theory of public goods and financial macro-control theory.Chapter 2:"Comparative analysis of the foreign financial transfer payment system and the reference to China". This section summarizes some successful experiences that can be used for our country, by introduced and analyzes the financial transfer payment legal system in four developed countries, includes American, Australia, German and Japan. The legal transfer payments, clearly defined affair and finance powers in all levels of government, financial transfer payment's clear objectives, comprehensive use of various forms of transfer payment and the establishment of a special management agency. Chapter 3: "The problems of our financial transfer payment system and the reason analysis". This section opens out the problems and shortcomings in our financial transfer payment legal system. Unclear demarcation of intergovernmental affair and finance powers at all levels, financial transfer payment has no legal basis, unfair financial transfer payment, the forms and the method of funds allocation of financial transfer payment is non-standard. Meanwhile, the author analyzes the causes of these problems, to improve our financial transfer payment legal system.Chapter 4: "The countermeasure proposals for improving our financial transfer payment legal system". This section brings out the corresponding countermeasure based on former, for improving our financial transfer payment legal system. The standard of establishing financial transfer payment legal system should be covering the financial gap between vertical and horizontal, Correcting the area spill and providing minimum standards service. The principle of financial transfer payment legal system should be the principle of fairness, the consistent principle in affair and financial power, legal principle and the principle of publicity. Finally, the seven idiographic advices of perfect financial transfer payment legal system has been put forward.