Study On Perfection Of Fiscal Transfer Payment System In Heilongjiang Province

Transfer payment system is a system dealing with the relationship between the central and local fiscal widely adopted in modern market economies, the transfer payment system theory in practice in Western countries have matured. Our country has initially formed a relatively standardized central fiscal transfers to provincial governments pay system, but the construction of the provincial fiscal transfer payment system is still in the exploratory stage. Eighth session of the Third Plenary adopted the "Decision of the State Council on deepening the reform of the budget management system" for reform and improvement of the central and local fiscal transfer payment system, and asked the provincial government to cf central subnational and local transfer payment system reform and improve the transfer payment system below the provincial level. According to the provincial government of Heilongjiang province, the provincial fiscal transfer payment system aspects of building a very meaningful exploration, municipalities, county governments, while the rational allocation of provincial transfer payments, and also took part in the implementation of financial resources from the present level transfer payments to your county, township right, and began to explore the establishment of provincial and lower levels of financial transfer payment system. However, subject to inter-provincial governments clearly defined powers, its shortcomings and inadequacies of local administrative system lags behind other external factors, and institutional constraints, the provincial fiscal transfer payment system the effect is not obvious.In view of this,base on market failure theory, theory of fiscal decentralization, the equalization of basic public services theory, using investigation and analysis, qualitative analysis, literature analysis method, combined with the status of Heilongjiang Province.Find the necessity to improve Heilongjiang Financial Transfer Payment System. Interpretation of the status of the financial transfer payment in Heilongjiang Province, find the current Heilongjiang provincial fiscal transfer payment directly improve the grass-roots government presence less disposable financial resources, special transfer payments and have more overlap, there is a tax return also to some extent and other issues, analyzes the reasons unclear division of financial authority and powers, the lack of effective performance evaluation system, the guiding ideology of a continuing historical problems. Interpretation and analysis of useful experience in Australia, Germany, experience transfer payment system, drawing on the transfer payment system with clear objectives characteristic way of standardization and formulation, funding stability. Heilongjiang Province is proposed to improve the system of transfer payments suggestions that strictly regulate transfers of funds management system, optimize the structure of transfer payments, increase transfer payments to the county finance investment.