Research On The Dilemma And Optimization Of Intergovernmental Fiscal Transfer Payment System In China

Since the establishment of the tax system,fiscal transfer payment system in China as one of the important macro-control measures,have promoted the social fairness and justice,developed the regional equalization of public service and improved the relationship of the central and local governments,which played an important role.In order to realize the goal of building a well-off society in 2020 hundred years,improve political civilization and promote the development of the market economy,the harmonious development of science and technology,promote education and health,culture,ecological environment and other fields,paying attention to improving China's fiscal transfer payment system is of great significance.This research collects the literature review about the situation of fiscal transfer payment system at home and abroad,the distinction between the intergovernmental transfer payment system of the vertical transfer payment and horizontal transfer payment of two types,introduces the mode of general and special transfer payments,and reviews the three development since the founding of our country's fiscal transfer payment system and the political,economic and social effects.At the same time,the study found that China's fiscal transfer payment between governments is also facing some difficulties,like the central government and the local government division of powers is not reasonable,the transverse intergovernmental fiscal transfer payment,financial resources are obviously unbalanced legislation system needs to be established,the fiscal transfer payment and weak supervision aspects of the implementation of the simple pursuit of economic performance to ignore the coordinated development,resulting in China's fiscal transfer payment has invested large scale but low efficiency of the effect is not obvious.In order to solve the financial transfer payment imbalances fairness and efficiency,this paper proposed the establishment of the residents' happiness index and improve the ecological environment and other diversified performance standards,accelerate the improvement of financial transfer payment of the relevant laws and regulations,optimizing the central and the local fiscal structure,establish overall budget management mechanism and improve the supervision and strictly control supervision of special financial transfer payment process,advocate multiple subjects to participate in supervision,to build a sunny financial transfer system.In addition,perfect financial transfer payment system in China is a gradual and systematic project,we must adhere to the progressive strategy and combine the actual situation with all the top-level design and implementation of distribution to build a modern system of fiscal transfer payment.