Research On Fiscal Equalization Effects Of The County-level Transfer Payments In Jilin Province

With the processof reform and opening up,our country's economy has developed so rapidly,and the people's living standards and comprehensive national power are constantly improving.However,the degree of development between different regions in China is different,even in some areas,the difference is very big.They are related to local geographical conditions,resource environment,humanities and other aspects of the economy.The impact of financial system is also a factor of it.So it needs to use transfer payment to reduce the financial gap between regions,realize the fiscal equalization between regions,and meet the expenditure needs of local governments' public goods and services after the tax reform little by little.Whether the equalization effect of transfer payment is ideal or not is a question worth studying.So this paper will take the transfer payment as the core of the current study,but there are little research on the level of provinces.And the financial income equality is the foundation to realize the equalization of public services,so this paper will study on the financial transfer payment equalization effect of the county governments in Jilin Province.The article is mainly divided into five chapters.The first chapter is the introduction.It mainly introduces the significance and background of the article,the literature review on the related research at home and abroad,the main research contents and methods of the article,and the innovation and deficiency.The second chapter introduces the related concepts and theoretical foundations of transfer payment equalization,including the definition and classification of transfer payment and equalization,and the theoretical basis of the article.The third and fourth chapters are the core parts of the article.The third chapter analyzes the financial self-sufficiency and transfer payment status of the county governments in Jilin province.First of all,through the analysis we can find that the financial self-sufficiency of the governments at the county level are weak,and they are more dependent on the transfer payment of the higher government.Secondly,the article analyzes the current situation of transfer payment from the two aspects of scale and structure.In terms of scale,as for the absolute scale,all transfer payments are increasing except the tax return.As for the relative scale,the general transfer payment accounts for the proportion of fiscal expenditure is in fluctuation trend at home and abroad,the othersare gradually decreased.In terms of structure,general transfer payment accounts for the proportion of the total transfer payments on the whole is increasing year by year,the special transfer payment is increased firstly and then decreased.The fourth chapter selects the relevant dataof the "Jilin Statistical Yearbook","Jilin finance Yearbook" and "National City and county statistical data" in 2009-2015.And we study the equalization effect of the total and sub items of transfer payment through the variation coefficient method and Gene coefficient method,in order to analyze the realization degree of transfer payment goal in recent years.As for the equalization effect of transfer payment in general,the analysis result shows that the coefficient of variation has the equalization effect,but the analysis of Gene coefficient method shows that it can reduce the overall financial gap between the county government,but in 2011-2013 it has the opposite effect,which is mainly because that the relative concentration coefficient of special transfer payment were more than 1,its non-equalization leads to non-uniformity of the whole.As for the equalization effect of each component,general transfer payment has the best equalization effect,the special transfer payment is second,and the tax return almost hasn't equalized effect,which even enlarges the financial difference between the counties.In the last chapter,some problems in the transfer payment are analyzed,and then the corresponding countermeasures and suggestions are put forward.The problems are as follows,for example,transfer payment structure is unreasonable,there are lack of the perfect regulatory system and legal system,and the proper right and financial power mismatch,etc.The article proposes some suggestions.First,it needs to adjust and improve the structure of transfer payment,in particular to increase the proportion of absolute scale of general transfer payment to the total transfer payment,reduce the proportion of special transfer payment and reduce the proportion of tax refund until the cancellation.Second,it should accelerate the construction of transfer payment supervision system,which can be obtained from three aspects,such as the establishment of specialized agencies,mobilizing the enthusiasm of auditing and financial sector supervision and promoting the third party regulation.What's more,it should introduce performance evaluation system to evaluate the application of transfer payment funds.Third,it also should promote the construction of the legal system of transfer payment system,such as adding the relevant details in the "constitution" and the "budget law",and accelerating the development of "fiscal transfer payment law".Last,it is necessary to divide the proper right and financial power rationally so as to provide the basis for the appropriation of the higher government.