Research On The Effect Of Fiscal Equalization Transfers Of Inner Mongolia

Since the18th National Congress of the Communist Party of China, deepen the reform of financial system has become a top priority for future construction of public finances. The transfer payment system as an integral component of the financial system, which plays an important significance in resolving financial difficulties of grassroots, regional balance and financial resources, to promote the development of the equalization of public services. Therefore, understand the situation of designing and operating the transfer payment system is critical to develop the equalization of public services, but also our ability to obtain an important factor in financial reform breakthroughs.This paper studies the specific effect of fiscal equalization transfers Inner paid. After reviewing and collating existing research results, analysis of financial equalization and transfer payments correlation theory, first the status of Inner financial capacity and transfer payments carried out a detailed investigation and description, and then using the data of Inner Mongolia transfer payments from2006to2009to analysis the fiscal equalization of Inner Mongolia transfer payments. Discussed the vertical fiscal equalization of Inner Mongolia transfer payments, and while using the coefficient of variation and regression analysis to study the Inner horizontal fiscal transfer payment equalization of each sub-degree level of fiscal equalization transfer payments, concluded:Inner transfer payments did not improve the financial vertical Shaanxi imbalance, but it has a certain effect of horizontal fiscal equalization and transfer payments to the, the financial transfer payments equilibrium effects strongest fiscal equalization effect of special transfer payments stronger than the tax return, and finally, combine the conclusions which based on empirical analysis and related theories and theory of transfer payments to made suggestions to improve the transfer payment system in Inner Mongolia from the scale, structure, system construction and institutional environment construction of the four dimensions. Firstly, expand the scale of Inner Mongolia fiscal transfer payment; Secondly, Optimizing the transfer payment structure; Thirdly, Establishing horizontal transfer payment of Inner Mongolia; Fourthly, Improve the supervision and management mechanism of Inner Mongolia transfer payments.