On The Perfection Of The Tranfer Payment Procedure Between Governments In China

Due process is the essence of modern rule of law.The inter-governmental financial transfer payment procedure is a series of operation modes and operation process in specific space and time for the legal subject to realize the financial transfer payment goal.Proper financial transfer payment procedure is conducive to standardizing and restricting the exercise of fiscal transfer payment power,ensuring the fairness and transparency of fiscal transfer payment decision-making,the fairness and rationality of capital allocation,and promoting balanced development among various regions.Since the establishment of intergovernmental fiscal transfer payment in 1994,fiscal transfer payment has played an important role in improving the central government's macro-control capacity,promoting local economic development and balanced regional development.However,in practice,China's inter-govemmental financial transfer payment procedures are still not standardized,and there are many problems,leading to the failure of China's financial transfer payment to fully play its role.Therefore,it is necessary to strengthen the study of inter-govemmental financial transfer payment procedures and further improve the frinancial transfer payment procedures.From the aspects of application,decision-making,allocated,supervision and to explore the outstanding problems that exist in the procedures of fiscal transfer payment,the main problems are:the intergovernmental fiscal transfer payment procedure legislation is not perfect enough,low degree of legalization,the application of imperfect and fund application is not standard,the decision-making procedures of fuzziness and the lack of decision-making dissent procedure,transfer program lengthy and unreasonable use of financing phenomenon is serious,supervision subject and means of supervision,simplification,and accountability mechanism is not sound,etc.To investigate the fiscal transfer payment procedures of countries with relatively sound development of this system,such as Germany,the United States,Japan and Australia,mainly has the following characteristics,such as relatively perfect procedural legislation,relatively standard application procedures,impartiality of decision-making procedures,rationality of allocation procedures and whole-process of supervision procedures.In view of this,it is necessary to combine China's national conditions,summarize the successful experience in China's practice,and at the same time,absorb the beneficial experience and positive results of developed countries to further explore the improvement of China's inter-governmental financial transfer payment procedures countermeasures.Specific recommendations are:to speed up the fiscal transfer payment law,perfect the fiscal transfer payment procedure legislation,improve the application rules,strengthen fund application is normative,clear decision-making procedures,increase decision-making objection procedures,to directly transfer to use capital transfer method,to curb unreasonable phenomenon,strengthen the supervision subject and supervision means diversification,further perfecting the responsibility mechanism.