The Study Of Fiscal Transfer Payment In China,Based On The Perspective Of Equal Basic Public Services Between Regions

Since the "equalization of basic public services" was formally proposed in the "eleventh five-year plan" in 2006,governments at all levels and all localities in China have actively implemented relevant policies formulated by the party central committee and the state council.Now,has entered the "thirteenth five-year" stage,China's basic public service system is constantly improving.The compulsory education system has been basically improved,and per capita financial subsidies for basic medical insurance have been rising...In the crucial year of building a well-off society in an all-round way,it is an important guarantee for building a harmonious society to further improve the basic public service system and address the unbalanced development among regions.Financial transfer payment,as the main policy means to promote the equalization of basic public services,is not yet perfect in system construction.Therefore,this paper takes promoting the equalization of basic public services among regions as the starting point to study the financial transfer payment in China.Based on the theory of fiscal decentralization and other relevant theories,this paper clarifies the influence mechanism of fiscal transfer paynent on promoting the equalization of basic public services among regions.By analyzing the per capita fiscal revenue and expenditure,fiscal transfer payment in various regions of China and selecting relevant indicators to analyze the equalization status of basic public services in various regions,it is revealed that there arc still differences in per capita financial resources,fiscal transfer payment and basic public service supply in various regions.In this paper,theil index,coefficient of variation,extreme margin and effect coefficient of fiscal transfer payment are used to measure the influence of fiscal transfer payment on financial difference between regions.Through dimensionless treatment,subjective empowerment method,basic public service equalization index determination and other steps,it is clear that financial transfer payment has an equal effect on basic public service between regions.Based on the experience of the United States,Germany and Japan,this paper analyzes the reasons why the financial transfer payment system in China has not yet formed the equalization of basic public services among regions,mainly because of unclear division of administrative power and expenditure responsibility,unreasonable structure of financial transfer payment,and lack of legal management and related supervision mechanism of financial transfer payment.Finally,according to the analysis of the results of the financial transfer payment system to put forward relevant policy recommendations.