The Research On Supervision Of Financial Transfer Payment

Financial transfer payment system is the fiscal policy that the state takes to achieve coordinated development between economy and society and it is the effective means that promotes regional equalization of public services and balances financial capacity of the regional.Although the financial transfer paymnet system has made great achievement in reducing differences of regional economic development since established, but also some serious problems which directly holdback healthy development of the financial transfer payment gradually emerge,such as waste and corruption in the process.An important reason for these problems is lack of perfect supervision system of financial transfer payment.As a result,there is much of realistic meaning to the research on the supervison of financial transfer payment.Now there are many disadvantages in the supervision of financial transfer payment,which are mianly reflected in the absence and deficiencies of the legislation on supervision of financial transfer payment,the absence of the perfect supervision of financial transfer payment,the absence of targeted supervision to different forms of financial transfer payment,the unscientific performance supervision,the unscientific power and function of governments at all levels.Some developed countries,such as Germany,the United States and France,have complete supervision system of financial transfer payment,which are worth learning from,and can help us to perfect our supervision system of financial transfer payment.In drawning lessons from experience of other countries and combining with the foundation of our country,how to reform the supervision system of financial transfer payment should focus on the following aspects:improve the legal system of the supervision of financial transfer payment;establish comprehensive supervision systemof financial transfer payment;implement different forms of supervision according to different forms of financial transfer payment;promote the performance supervision of financial transfer payment actively;divide power and duties of government at all levels in the process of financial transfer payment scientificly;establish the information monitoring system of financial transfer payment.