The Research Into Equalization Effect Of Financial Transfer Payment In Xinjiang

In1994our country carried out the reform of the tax system, in order to makethe reform smoothly, our country has initially established the intergovernmentaltransfer payment system, at the same time referring for local government transferpayment way, the provincial government also made respective interim measures oftransfer payment. As an important provinces of China’s western region, Xinjiang’sregional financial gap is large, in order to reduce Xinjiang’s regional financial gap,Xinjiang formally established the fiscal transfer payment system of Xinjiang in2005.As an important means of narrowing regional financial gap and a part ofsub-provincial transferred payment system, it not only reduced Xinjiang’s regionalfinancial gap to a certain extent, but also further improved the sub-provincialtransferred payment system, at the same time improving of Xinjiang’s fiscal transferpayment system would be used as reference by the other provinces.Although Xinjiang’s financial transfer payment has played a role in narrowingthe regional financial gap to a certain extent, but there are some problems in practice.Therefore, this article takes Xinjiang’s financial transfer payment equalization as theobject of study, is divided into six chapters to discuss. The first chapter introducesbackground and the significance of the research, methods and frame, the possibleinnovation and shortage, literature review and related theory. The first chapter is thetheoretical basis, the second chapter introduces the survey of Xinjiang’s financialtransfer payment. Based on the analysis of the first two chapters, the third chapteruses empirical analysis to analyse horizontal Equalization Effects of Xinjiang’sfinancial transfer payment and draws the conclusion by choosing related data ofXinjiang’s15cities in2001-2010years: Xinjiang’s financial transfer payment hasplayed a role in narrowing the regional financial gap to a certain extent, but on thewhole,horizontal Equalization Effects of Xinjiang’s fiscal transfer payment is notstrong, horizontal Equalization Effects between the groups of north and south is more weak. Based on the third chapter and the relative theory, the fourth chapter points outthe restricting factors of horizontal Equalization Effects of Xinjiang’s fiscal transferpayment: there are some problems, including the target of Xinjiang’s financial transferpayment is not clear, the total amount is inadequate, structure is unreasonable,allocation of funds is unreasonable, the division of responsibility between Xinjiang’sgovernments is not clear and effective supervision and the mechanism of performanceevaluation is lack. Based on of the factors of the last chapter, the fifth chapter putsforward corresponding countermeasures: defining the goal of Xinjiang ’s fiscaltransfer payment system and designing principles, increasing the scale of Xinjiang’sfinancial transfer payment, adjusting the structure of transfer payment to establishequalized transfer payment system, making a rational allocation of resources,implementing the transfer payment mode of vertical and horizontal integration,dividing reasonably the scope of powers between upper and lower governments andestablishing an effective supervision and performance evaluation mechanism. Thesixth chapter is the conclusion.