完善我国政府间转移支付制度对策研究.pdf

ABSTRACT Establishing the intergovernmental fiscal transfer system is the objective requirement that further perfect the system of socialist market economy in oUr country，promote economic balanced development and guarantee all levels government to exercise ItS administrative and economic function．In l 994，the system of tax distribution was implemented in our country,At the same time， the intergovernmental fiscal transfer system was reformed and adjusted．]Sut so far the intergovernmental fiscal transfer system of our country has not ripen yet，and it need to be perfected in many aspect．This paper has analysed mainly the problem of the intergovernmental fiscal transfer system in our country,and it has put forward s,ome policies and suggestions to perfect the intergovernmental fiscal transfer system from the situation of our COUl／tfv This paper consists 5 parts： The first part：The producing Of the intergovernmental fiscal transfer system．This paper limites the definition of the intergovernmental fiscal transferanalyses the necessity of its producing and the purpose of ns existence。These analyses have established the Starting point of the research in this paper． The second part：The comparison and experience of overseas typical intergovernmental fiscal transfer system．This paper has analysed in detail some kinds of overseas intergovernmental riseal transfer system and has classi fled the intergovernmental fiscal transfer terms in according to the different standards．This paper has pointed out valuable experiences of overseas intergovernmental fiscal transfer system for Chinese systems’perfection． The third part：The present situation and the history of the intergovernmental fiscal transfer system in our country．This paper looks back and analyses the present situation and the history Of the intergovernmental fiscal transfer system and points out its major problems in our country． The fourth part：The restrictive condition and necessity of perfecting the intergovernmental fis