A Study On The Financial Transfer Payment In The National Autonomous Areas By The Central Government

China is a multi-ethnic developing country, with greatly different natural conditions and immensely uneven levels of economic development.In compare to other regions in China, the national autonomous areas have some certain particularities due to the system of regional ethnic autonomy, the geographic conditions, natural resources and historical and cultural factors. The fiscal transfer payment which is given by the central government have became an important income source of national autonomous areas since the reform of Financial management system named "revenue-sharing" implemented. As a result, it has remarkable effects on the promotion of economic and social development in these areas and also alleviation of the financial imbalances between national autonomous areas and other regions in China.Firstly, this article puts forward the basic theories of central to autonomous local fiscal transfer payment. Secondly, classifies the evolution of the system of central to autonomous local fiscal transfer payment by division stage approach; what’s more, summarizes the characteristics of the system and the results of each stage. Thirdly, searches the relevant statistics and uses quantitative analytical methods to research the equilibrium effects of central to autonomous local fiscal transfer payment system empirically. The empirical study shows that:there is a phenomenon that Chinese central to autonomous financial transfer payments has obvious effect on easing the fiscal imbalanced effect; however, it is also exposed the issue that the low self-financing capacity in these areas and laterally unrealized balance of the transfer payments. Fourthly, there are three aspects including system specification, system construction, system performs that can analysis the causes and impacts of central to autonomous local fiscal transfer payment system. Talking about the system specification, due to the administrative reform of inter-governmental fiscal, the financial relations between the central and autonomous areas is short of the legal protection system; in addition, the lack of specially considerable system design for autonomous areas leads to the irrational structure of central to autonomous local fiscal transfer payment, contrary estimates manner of the original intention of balancing financial and the absence of horizontal transfer payment system arrangements; furthermore, autonomous areas is still lack of an independent management institution of transfer payments, and hasn’t established the effective mechanism of supervision and evaluation for transfer payments.This article deems that, to clear the implementation goals of central fiscal transfer payment system in autonomous areas and build a clear legal to clear the responsibility of the central and the ethnic autonomous local governments’ expenditures is the basic premise to improve the system. Our government should lay down the law of "financial transfer payment method", and revise the law of "Regional Ethnic Autonomy"in order to enhance the specification level of the central financial transfer payment system in ethnic autonomous areas and also should change the calculation method "Base Act" to "factor method", and reconstruct "Transfer Payments Minority Areas" project, and optimize the structure of the central to autonomous local financial transfer payments, and create the new horizontal transfer institutional arrangements to pay as the foothold of autonomous areas. Additionally, an independent financial transfer payment agency is also necessary to be established to strengthen the financial transfer payment mechanisms of monitoring and performance evaluation.