Study On Regulating Governmental Special Transfer Payment System In China

This thesis is study on regulating governmental Special Transfer Payment System in China, divided four chapters altogether. The first chapter contains mainly the foundation of Special Transfer Payment among government, expanded on from two respects mainly. One thing, because Special Transfer Payment is an organic component of Transfer Payment, analyzing the foundation of Special Transfer Payment begins from the basis of Transfer Payment. The base of Special Transfer Payment includes strengthen of governmental macro-control after World War II, existence of area overflowing and government's special goal, whether or not need still governmental Transfer Payment under the thorough System of Tax Distribution, supporting the theory of Special Transfer Payment. For another, this section covers indispensable function in Transfer Payment and international learning of Special Transfer Payment, what's more, to draw forth necessity and value of Special Transfer Payment System.The second chapter mainly contains the meaning of study on Special Transfer Payment System among our government, which is researched in two respects chiefly. One hand, the present situation of Special Transfer Payment System Includes increasing of cardinal and proportional fund and the problems of Special Transfer Payment System among government, Which receives the sharp increasing of fund of Special Transfer Payment System after Tax of Distribution on a view of the increment of fund scales, even more standing out the importance of Special Transfer Payment in the link of the fiscal fund allocations. The section firstly links the historical origin of Special Transfer Payment System, then discussing the parts of sanction of Special Transfer Payment System, regulatory of Special Transfer Payment System below province, share standard, dependence on Special Transfer Payment, which gains non-perfection of our Special Transfer Payment System. On the other hand, on the base of the system state the chapter analyses also the problem of Special Transfer Payment System, as follows, indeterminate goal, lack of established transfer standard, board projects so that obscure focal (or key) point, indistinct fund appropriation, short of auditing and so on. The chapter plays a transitional role, above linking the value of study on Special Transfer Payment System, below providing the goals of system regulation.The third chapter contains further perfecting the supplementary measures of the system of Special Transfer Payment among our government, Which analyses two respects , firstly because Special Transfer Payment System , a part of financial budget of management system , needs the related reform such as ownership of property and duties, it can not be regulated smoothly, thoroughly. Secondly this part regulates Special Transfer Payment System by legislation, which makes clear its goal and mode selection, transferred standard, establishing evaluation index system. However legislation is a systematic work, not a thing once and for all, as a result, we try our best to do it.The key content of chapter four is mainly to strengthen the supervision of Special Transfer Payment System's allocation. We will describe extensive this question from three following respects mainly. Firstly the section discusses the improving function of the information and discovered function, then analyses the present situation fiscal audit of our legislation. On base of flexibility and lagging of related rules, imperfect operation mode etc of National People's Congress of our country, it brings forward the formula on improving budget supervision of NPC to strengthen the supervision of compiling of the draft budget and perfecting the operation of fiscal audit of NPC. Secondly public finance Organizations should strengthen process control on Special Transfer Payment System. The section brings forward improving constantly finance management system to push ahead system management of Special Transfer Payment System and bring up how to strengthen construction of finance management informationization on base of further enhancing its construction and analysis on Special Transfer Payment System. Cai Zheng Jian Cha Zhuan Yuan Ban Shi Chu, not only a critical supervision force but also a window of connecting every regional government, is an extension of supervision function, therefore need to consolidate its audit function.