Research Of The Operation Of Financial Transfer Payment System In Shigu District Government

Financial transfer payment is a distribution form of domestic governments at all levels rationally dividing fiscal revenue levels and scales according to the principle of the unity of financial resources and powers or authority, which is the transfer and handover of the financial power and financial resources corresponding with a certain powers or authority among various governments. Financial transfer payment system is an important composition content of intergovernmental fiscal relations. Operating effective financial transfer payment is an important mean to make up the insufficient of basic-level government finances.The dissertation mainly introduces the dissertation's research background,research significance, and studies the domestic and overseas' research situation of the financial transfer payment system through the form of literature review. It illustrates the basic theory of the financial transfer payment system, taking our Shigu District's financial transfer payment system's operation as research object, it affirmed the fiscal transfer payment system's positive role on the issues of making up vertical fiscal imbalance and resolving the externality of public service.The dissertation pointed out the problems and insufficient existed in Shigu District's financial transfer payment system, mainly including: the special transfer payments sharing is lack of rationality; the urban area's transfer payment project is complicated; the general transfer payment distribution factors is incomplete. In accordance with the existing problems, the author analyzed the reasons from practical work, taking example by the developed market economy countries' financial transfer payment practical experience, put forward the relative improvement and perfection suggestions from the perspective of basic-level government, which mainly include:clearly classifying intergovernmental powers or authority and expending responsibility; relieving urban government's financial pressure; perfecting the fiscal transfer payment operation mechanism, speeding up the process of legal construction of financial transfer payment system.The innovation of this thesis is, from the perspective of the accepter of financial transfer payment from the basic-level government, analyzing the significance of the operation of our national financial transfer payment system, expecting to provide reference points to find optimization path of financial transfer payment systemoperation.