Research On The Reform Of China's Financial Transfer Payment System

With the deepening of China's political and economic system,China's fiscal system reform is also urgent.After a long and difficult reform and exploration,our country's finance is transferred from the system of package to the tax system,thus establishing the system of financial transfer payment,and gradually improving the development into a more mature fiscal and tax system.Combining the unbalanced regional development and the unbalanced level of public service in China,the central finance centralates financial resources into the Western or ethnic minority development areas,with the way of general transfer payment and special transfer payment,making the funds flow from the economically developed provinces to the less developed provinces.Although this system has played a positive role in reducing the gap between the East and the West in China,it still exists and constantly derives some problems that can not adapt to the current economic and social development of China.This paper,starting with the theory of financial transfer payment,makes a brief analysis of the main types,scale and status of the current financial transfer payment in China.It is not clear from the central government and the local multi-layer government,the lack of unified system of transfer payment,the influence of the change of the increasing factors and the non standard transfer payment.The five aspects of financial transfer payment supervision are not enough,so as to analyze the existing problems of China's fiscal transfer payment system.At the same time,in order to explore the ideas and find the breakthrough point of reform,this paper also learned and learned the financial system advantages of the developed countries such as the United States,Germany,Japan and other developed countries,and put forward the countermeasures and suggestions in combination with the reality.The first is to strengthen the capacity of the financial transfer and payment service market;two is to take financial affairs as a breakthrough,standardize the transfer payment system;the three is to put forward the "division" of the central government,and the four is to do a good job in the top level design,standardize the management of special transfer payment,and transfer payment in some areas in the horizontal.The system tries to set up a new fiscal transfer payment relationship management institution.Through this series of measures,it plays a role in promoting the safe,effective and standardized financial transfer payment in China,thus realizing the balanced development of various regions and the equalization of public services.