The Research On The Government Transfer Payment System Under Provincial Level Based On Changbai Mountain Ecological Economic Zone

Intergovernmental transfer payment is an important part of tax system,it is themain source of income of local government and make up for the fiscal gap,narrow thegap between regions,compensation range benefits spillover.Transfer payment systemis under provincial public finance field in recent years, the local government systeminnovation is the most extensive,most diverse field.Jilin province as a big province oftransfer payments,closely linked to regional economic development and the transferpayment.This paper selects Jilin Province as the research object of ChangbaiMountain ecological economic zone,by using the method of empirical analysis andnormative analysis, research the transfer payment system to the local, puts forward thetransfer payment system under the existing problems and puts forward suggestions.This paper is divided into five parts, the first part is the theoretical basis oftransfer payment, transfer payment type, central transfer and the implementation ofprovincial transfer payments to pay the necessity, to understand the basic theory.The second part is the Changbai Mountain transfer data analysis, paymentamount, structure focused on2007-2012years in Changbai Mountain area transferand transfer payment and other aspects are introduced to the lower levels, is theimportant data source.The third part introduces the transfer payment effect on Changbai Mountain area,which is the emphases of the. First introduces the transfer payment positive impact onlocal financial resources, such as security, strengthen infrastructure construction,improve people’s livelihood. Secondly introduces the transfer payment negativeinfluence on local, such as the management of transfer payment transfer paymentscale dependence, inadequate, irrational structure, irregular, narrow the gap betweenthe effect is not obvious. The Jilin province transfer payment system problems, mainlyfrom the system level, the use of funds, supervision and management level of level.The fourth part from the perspective of lessons proceed to introduce some international and domestic advanced and transfer payment system has similaritieswith the Changbai Mountain, draw perfect revelation below the provincial transferpayment system.The fifth part is to perfect the transfer payment system under province put forward reasonablesuggestions. Mainly includes the improvement of institutional factors of transfer payment;strengthen the allocation, transfer payment funds use and management; the establishment of aneffective transfer payment supervision and incentive mechanism.