Research On Shandong Provincial Financial Transfer Payment System And Optimization Path

At this stage,China's economic development has entered a period of transition.The defects and problems of the fiscal transfer payment system and the system become more and more prominent.Especially the division of expenditure defects and inter government fiscal transfer payment system showed in the process of implementing the specific payment structure are not reasonable.The standard is not unified allocation of funds and special transfer payments.Transfer payments need to standardize the performance evaluation mechanism of loss and other issues.These problems have become the main factors that restrict the use of financial funds and scientific management.In recent years,in order to achieve the transformation of government functions,and steadily push forward the modernization of governance capacity,Shandong has done a lot of work in the improvement of the financial payment transfer system.These works have played a positive role in promoting the coordinated development of the regional economy which is ensuring the financial capital in the economic development of cities and counties at all levels.Shandong province has the transfer payment system reform focus on function,responsibility,operation and other aspects,clear guiding ideology,set goals and tasks.It has taken a number of measures to greatly improve the financial management level and ability.However,the Shandong province current finance professional payment system is still many places to be perfected.So it is necessary to strengthen the research in this area,to explore the basic situation of the system of fiscal transfer payment of Shandong province.This paper mainly analyzed the financial transfer payment system development situation in Shandong province.It considered that ways of transfer payments including special subsidies,tax rebates,and financial transfer payment in three categories.Research showed that the transfer paid aspects of Shandong province by central government is financial transfer paid total rendering out yearly increments of trend.General transfer paid of chain growth yearly declined transfer paid total of share yearly growth.But special transfer paid and General transfer paid share are performance out yearly declined of trend;Shandong province on city government transfer paid aspects are that financial transfer paid general scale rendering out increments trend;whole financial transfer paid total of growth declined range larger;province total transfer payments to cities and counties every year.The financial transfer payment system of Shandong Province has improved the effectiveness,and combined with the division of powers and expenditure responsibilities,and optimized the structure of transfer payment.It also improved the general transfer payment system,and promoted the equalization of basic public services,and optimized the special transfer payments which has accelerate the transformation of government functions,strengthen the implementation of the security organization,perfecting the transfer payment the system.But the powers and expenditure responsibilities are not scientific,the transfer payment structure is not reasonable.The way of the allocation funds was standardized in three aspects of the problem.The reasons are that: the reform of the administrative system of top layer design problems needs to be solved;a sound legal system of financial transfer payment is not formed;and the performance evaluation mechanism of the lack of transfer payment is not perfect.This paper analyzed the main experience of financial transfer payment system of the United States,Germany and Japan.It considered the following four aspects of the experience which is worth reference for Shandong province,They are: establishing clear responsibilities between the central government and local government;realizing the transfer of residents to enjoy basic public goods or service equalization based payment;taking factor method as the main basis for determining the amount of transfer payment between governments;supporting the legal system for the transfer payment guarantee.This paper focused on the analysis of the basic ideas and guiding principles,objectives and project design of Shandong financial transfer payment system.The countermeasures are as follows: we should set up a perfect transfer payment system unified framework;we must strengthen the horizontal transfer payment;the transfer payment system construction should be arranged in a crisscross pattern;the base method must improve the transfer payment allocation method and fund management with the method of factors instead;we should improve the transparency of transfer payment.This paper summarized the specific suggestions on the optimization of fiscal transfer payment system in Shandong province.Recommendations are as follows: we should correctly handle the relationship between government and market;we should attach importance to the scientific division among the various levels of government powers and expenditure responsibilities;we must scientifically adjust the central and local income distribution;we should improve the transfer payment system of the central and local;we should make a plan for substantial adjustments to the structure of transfer payments;we must clean up the integration project and reduce transfer payments;we should improve the management system and standardize the transfer payment distribution;we must establish the provincial allocation mechanism of project method and factor method combined;we should avoid artificial adjustment andsubjectivity;we must make clear the use of fund performance goals,track effect check funds and improve the quality of budget performance management.