The Following Special Transfer Payments Management Studies In Yunnan Province

《State Council Report on standardizing the financial transfer payment》（2007）put forward clearly：“enlarge special transfer payment，especially supporting theweak links of economics and society， innovate the management of special transferpayment，establish the legal system of fiscal transfer payment”。According to theintergovernmental power and expenditure responsibility，under the current incomedistribution system， special transfer payment has the utility to make up localexpenditure because of the task commissioned by the authority central or commonaffairs、supply public product or service、equal basic public service、 ensureimportant item expenditure、deal with emergencies、guarantee the construction ofmain function area and lessen the process of different area， to some extentpromote economic development。 Due to confused governmental expenditure、unreasonable income distribution system、 unmatched governmental functionsystem， special transfer payment has some urgent problems to be solved in themanagement。In Yunnan province，the support ability of special transfer payment isstrengthened apparently。Special funds more lean to the areas of people’s livelihoodfrom the competitive field， reflects the role of public finance；Using the empiricalanalysis， we can see that the amount of special funds are enlarging year by year，to ensure the construction of important item and expenditure of local government。Ithas been playing a very important role in the process of social and economicdevelopment of Yunnan province。However， under the situation of unmatchedfinancial system and itself the special transfer system not being well，special transferpayment problems become apparent。 This paper is precisely based on this。 Byusing theoretical and empirical analysis method to find out the problems，thus wecan dig out the reasons that cause the problem happened，by this we give reasonableand feasible policy proposal。Results： Using systematic analysis method， special funds have certain simulative effect on financial equality and economic development。However，as thespecial projects growing and the special funds increasing， special fund has becomeless efficiencies and special transfer payment problems have become increasinglyprominent。 Under this， we put forward the reform of relevant system、clarify thespecial fund property、integrate special projects、mature the special transfer paymentsystem and timely establish secession mechanism of special projects launched。These measures are of great significance to improve efficiency in the use of specialfunds，and to promote economic and social development。Disadvantages: Under the condition of reserving the important or suddenproject， whether we can establish linkage control method to allocate special fundsbased on“factor measure” as the basis、 matching ratio as the precondition、evaluation results as the adjustment coefficient is not involved，and how to dividefrom fixed item of special funds to general transfer payment scientifically andrationally is without the ability to further study。...