| Special transfer payment is an important part of inter-governmental transfer payment system in our country. It has played a very important role in promoting local infrastructure construction, compulsory education projects in poor areas, the social security system construction, natural forest protection project,Returning Farmland to Forests, the public health system and so on.But there is no denying that,at present,our country’s special transfer payments have many negative phenomena and problems,such as excessive payments, payment of project settings cross, be used for other purposes, supervision mechanism is not sound, inefficient, bull management, but may also induce "run the ministries for money", corruption,increase local’s debt and other deep-seated problems. These problems seriously restricts the effective role in our country special transfer payments.In view of this,Lou ji wei minister has offered to phase out do special transfer payments,which not meet the requirements of economic and social development.Integrating some special transfer payments,which use direction and policy similar objectives.In order to achieve further improve efficiency in the use of special funds.Li ke qiang prime minister, in 2014 the government work report made clear that "increase the proportion of general transfer payments,and at the same time special transfer payments to be reduced by one third and to be reduced in the future." Therefore, our country’s an important task of the economic system reform is a cleaning,integration of special financial funds in 2014. In addition,the Xin jiang Production and Construction Corps(here in after referred to as the "corps") has special historical mission and the budget management mode.In order to establish and perfect the corps’ s special transfer payment system not only induced the advanced experience of the coastal developed areas,but also consider their own special circumstances. under this background, the research of the corps’ s special transfer payments has more far-reaching practical significance..This article is based on the research that related to the theory of special transfer payments,through analyzed and sorted out the relevant data for the Corps of special transfer payments in recent years.Find out the existing problems,and in-depth analysis to the question, finally proposed some countermeasures and suggestions. Hope for the Corps to improve the decision-making special transfer payment system to provide reference. In order to improve the special transfer payment’s capital efficiency and promote the Corps’ s economic and social development and social security level increase.The study found that the Corps’ s special transfer payments exist the following phenomena and problems:(1) Increasing the scale of the Corps’ s financial transfer payment, special funds are used to more points and wide coverage, funds supporting pressure increases, arriving rate decline;(2) Under the Corps’ s special regime,the special transfer payments have "difference" 、 "fragmentation" phenomenon;(3)the Corps’ s special transfer payments management approach lacks a unified management mechanism, the budgeting lack continuity and prospective, supervision and management of special funds need to upgrade.Last the Corps’ s special transfer payments have some problems, the article proposes the corresponding countermeasures and suggestions:(1)Establish divisional and regimental finance system that matches the special transfer payment system;(2)The use of special funds and exit mechanisms need to innovated;(3)The implementation budget performance management of special funds;(4)Special funds to strengthen project management, innovation competitive financial fund allocation way;(5)Strengthen fiscal integration and co-ordination of funds,play a role of special funds "concentrate resources to accomplish large undertakings";(6)Special funds need to promote information disclosure to improve transparency. |
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