Research On The Performance Of China's General Transfer Payment System

Financial transfer payment is an important policy means to make up for the local financial gap,and it is also an important source of power to promote the equalization of basic public services.Under the background of the continuous deepening of the fiscal and taxation system reform,China has paid more and more attention to the role of financial transfer payments in improving the efficiency of financial resource allocation and rationalizing the financial relationship between the central and local governments.The original intention of setting up general transfer payments in China is to narrow the vertical and horizontal financial gaps and achieve equalization of basic public services,and the degree of achievement of these expected goals can be demonstrated through performance analysis.On the basis of clarifying the concept of general transfer payment performance,this paper uses the literature synthesis method and the combination of qualitative and quantitative methods to construct the performance analysis framework of China's general transfer payment system from the two dimensions of process and result.Most of the indicators involved were analyzed in detail,and the experiences of financial transfer payment practices in Canada and Japan were introduced.Finally,based on the analysis conclusions,the policy recommendations for improving the performance of China's general transfer payments were proposed.The main conclusions of the thesis include: In terms of process performance,China's general transfer payments have problems such as disproportionate distribution scale,unreasonable expenditure structure,low management legalization and low level of transparency.In terms of outcome performance,China's general transfer payments promote economic development.It is conducive to the realization of vertical fiscal balance,and also has a certain positive effect on the horizontal financial balance,but at the same time there is also a problem that the impact on local taxation enthusiasm is not obvious,and the impact on promoting the equalization of basic public services is not obvious.