Analysis of Fiscal Equalization Effect of Tianjin Finance Transfer Payment
|School||Tianjin University of Commerce|
|Keywords||transfer payments fiscal equalization financial management system financial self-sufficiency coefficient of variation|
In1994, our nation begins to implement fiscal transfer payment system, so far it hasbeen performed nearly twenty years. The reform of tax-distribution system has theepoch-making significance, not only clear the revenue channels between central and localgovernment, but also a clear division of responsibilities and the property rights. With thedevelopment of economy, the government revenue has highly increased, the macro-controlcapability has been enhanced, a basic formation of tax system framework adapt to therequirements of the socialist market economy has taken shape. We shouted at theachievements of tax sharing fiscal system reform, in the same time, cannot ignore thedeeper problems exposed in practice, such as lack of institution, imperfect calculationmethod, the funds are not in right place, and so on.In recent years, transfer payment becomes a hot topic in the economics profession. Inthe developed countries, such as Japan, the United States, Germany, Australia, haveestablished relatively perfect fiscal transfer payment system, such as in the calculation todetermine the scale, method, system embodies the standardization and system. In China,due to various reasons, a program of fiscal transfer payment system has not established, sothe research on this issue highly concerned by the scholars. Transfer payment system hasimportant significance, an important macro-control means to the stability of society, asignificant part of modern financial management system, promote the coordinateddevelopment of economy and society, and ensure that residents of different regions enjoyroughly equal public services.This paper mainly consists of five chapters:The first chapter is the introduction part, it firstly describes the background andsignificance of the research, introduces the fiscal transfer payment system policies and theimplementation effect; and then summarizes the study on transfer payment system bydomestic and foreign scholars, reviewed and evaluated their point of view, in order tosummarize experiences and lessons, provide reference for the transfer of our country;finally introduced the research mentality and the research method of this paper.The second chapter is the theoretical part, introduced the concept, the form, function,target of transfer payment, and introduces the United States, Australia, Japan andGermany’s fiscal transfer payment system in detail, especially about the state’s fiscaltransfer payment system, and provide reference for the study of the various districts ofTianjin city of the fiscal transfer payment system. Contrast the successful experience offoreign countries, summarizes the problems of our country’s payment system in practice.The third chapter research is about the fiscal management system reform of our countryfrom the angle of history, and the corresponding provincial fiscal transfer payment system. To provide policy basis for the implementation of the fiscal transfer payment system of thevarious districts of Tianjin city, and optimize the implementation mechanism.The fourth chapter is the focus of this research, studies the fiscal equalization effect ofthe county financial transfer payment of Tianjin city from the perspective of empiricalanalysis. First introduced the economic development situation of Tianjin city in recent yearsand the current fiscal transfer payment policy, laid the theoretical foundation for thefollowing analysis; then analyzes the various districts of the fiscal self-supporting ability,comparison and analysis of the districts and counties of Tianjin City financial strength,provide the basis for the transfer payment funds allocation and efficient operation; finally,using the coefficient of variation the per capita fiscal revenue and expenditure, and theweighted coefficient of variation of each district of Tianjin city to measure the fiscaltransfer payment system of the implementation of fiscal equalization effect.The fifth chapter is the conclusion part of this paper, through the study of the previouschapters, discovered that there are many problems in the implementation process of theprovincial fiscal transfer payment system, analyzed and summarized in detail about theseproblems, and then from the aspects of the system，management, make some policysuggestions.