Researcn On The Scale And Roportion Of The Current Financial Special Transfer Payment In China

Based on the current financial management system in China, from 1994 implementation of the finance management system reform. Current tax system in the financial management system in order to promote the rapid growth of the national economy and fiscal revenue play a positive role, but the increasingly accumulated malpractice is becoming more and more obvious, has been unable to better adaptation China’s economic and social development, and even the formation of block, embodies a concentrated reflection of the financial transfer payment system is not perfect, the special transfer payment system and the performance is especially outstanding, become the primary task of the reform of financial management system reform. The current theoretical research on Reform of the system of the community and the management of financial transfer payment, mainly based on a variety of fraud in the special transfer payment is unclear, and the framework of fuzzy distribution and management of special funds, appearing to monopolize power, analysis of the current situation of loss, poor performance, the conclusion basically are reflected in the strengthening of special transfer payment management and reduce the special transfer payment scale of these two aspects, without further study in the current financial and operational environment, what are the main factors affecting the scale and proportion of the subsequent reform should establish what compression direction, grasp what compression principle, the operational level to further scale compression, how to further optimize the structure of such basic problems. This paper from the special financial transfer pay scale and proportion of policy theory, evolution path and inner logic, the question is presented, the establishment principle, the influence to the environment were analyzed and elaborated special financial transfer payment scale and proportion of the influencing factors and the international experience, not subjective set special transfer payment scale and proportion of the standard, but focusing on specific transfer payment scale and proportion of the core problem, put forward the optimization principles and suggestions for improvement. From this point of view, the first part of the thesis is of special financial transfer payment policy system analysis, policy adjustment in different historical periods and improve research, summed up the special financial transfer payment system characteristic of stages. The second part is of special financial transfer payment scale and proportion of the evolution path and state analysis, from the central transfer payments accounted for the proportion of the national fiscal expenditure, place on central transfer payment dependence degree and special transfer payments accounted for the transfer payment of the proportion of the total, the three latitude, in summary, objectively reflect the special financial transfer payment scale and proportion of the evolution and characteristics. The third part is the objective analysis of the special transfer payment scale and the proportion of the main problems and reasons, to establish a special transfer payment system to reform the problem oriented. The fourth part is the international comparison of the scale and proportion of special transfer payments, which provides valuable reference for the reform. The fifth part is to propose the next step to improve the special transfer payment size and the proportion of policy recommendations.