Dissertation > Excellent graduate degree dissertation topics show

Study on Equalization Effects of the General Purpose Transfer Payment of Province-to-County

Author: ZhangLi
Tutor: KuangXiaoPing
School: Jiangxi University of Finance
Course: Finance
Keywords: general purpose transfer payment equalization effect equalization of basic public services
CLC: F812.45
Type: Master's thesis
Year: 2009
Downloads: 162
Quote: 0
Read: Download Dissertation

Abstract


The question of uneven developments between regions in provinces in our country is becoming increasingly prominent. Under our country’s current economic background, narrowing the regional gap in development should first focus on narrowing the regional gap in the level of basic public services to achieve the equalization of basic public services. The general purpose transfer payment is an important part of our country’s fiscal transfer payment system. It as an important system arrangement for balancing the finance between different regions and promoting the equalization of basic public services has played an important role in narrowing the regional gap in the level of basic public services. However, because of the small scale and the nonstandard system design, our country’s general purpose transfer payment system may be difficult to achieve the desired results presently. Therefore, the purposes of this thesis are: to study the equalization effect of general purpose transfer payment of province-to-county in our country, to analyse the problems of general purpose transfer payment system and the other related systems, to explore the direction of reform in strengthening the equalization effect of general purpose transfer payment of province-to-county in our country.This thesis first digs into the theory of general purpose transfer payment which is reasoned from the theory of fiscal transfer payment, on this basis, combining the theories with the general purpose transfer payment system’s realistic situation in our country, we can obtain the equalization goals of the general purpose transfer payment of province-to-county in our country at present. Then, this thesis takes an example of Gansu Province, based on the statistical data of counties in Gansu Province in 2005, this thesis explores the equalization effect of the general purpose transfer payment in Gansu Province on narrowing the regional gap by relevant statistical analysis and the Data Envelopment Analysis. Last, based on the results in the empirical analysis, this thesis analyses the problems of general purpose transfer payment system and the other related systems of province-to-county in our country, and explores the direction of reform in strengthening the equalization effect of general purpose transfer payment of province-to-county in our country.The overall conclusions of this thesis are: the equalization goals of the general purpose transfer payment of province-to-county in our country have two aspects: the financial equalization and the equalization of basic public services. The general purpose transfer payment system in Gansu Province has more significant financial equalization effect; but the equalization effect of basic public services is not satisfactory. The main findings are as follows: some developed regions have not achieved the certain level of public services and people’s living standards which matchs with its level of fiscal revenue, and some regions that receive more general purpose transfer payments have not achieved the certain level of public services which matches with its transfer payments, on the contrary, some regions which are developing or receiving less general purpose transfer payments can effectively improve its public services. This thesis analyses the reasons for unsatisfactory equalization effect of the general purpose transfer payment of province-to-county in our country, mainly including: the scale of general purpose transfer payment of province-to-county is small, which can not narrow the regional gap in the level of finance and basic public services powerfully, on the other hand, the form of our country’s fiscal transfer payment is not perfect, the tax rebate and the special transfer payment are still holding a large proportion that weaken the dominant position of the general transfer payment; the measurement of general purpose transfer payment of province-to-county is still nonstandard, the complex measurement and some unreasonable aspects affect the measurement accuracy, on the other hand, at present, the measurement of general purpose transfer payment in our country still mainly take city as the unit, this measure will make the sum of basic unit fiscal’s relevant factors be cancelled by each other, so the measurement accuracy will be affected; the general purpose transfer payment of province-to-county lacks of fund monitoring and performance evaluation mechanisms, that may cause the unreasonable use or inefficient use of funds for local governments; the public finance system has not been really established in our country, many local authorities lack the public service consciousness, and have not used the fiscal revenues effectively to improve local public services.According to the above-mentioned conclusions, this thesis proposes the policy proposals of strengthening the equalization effect of general purpose transfer payment of province-to-county in our country mainly have: to increase the provincial finance and the scale of general purpose transfer payment; to cancel the tax rebate system gradually, to regulate the special transfer payment system, to consolidate the dominant position of general purpose transfer payment, thus to perfect the form of fiscal transfer payment; to improve the standardization of the measurement of general purpose transfer payment; to promote the "county administrated by province" reform of financial system, to take county as the measurement unit of general purpose transfer payment, so to measure accurately; to establish the strict fund monitoring and performance evaluation mechanisms; to promote the building of public finance system.There are two innovative points in this thesis: one is the analysis based on the general purpose transfer payment system in province, technically explores the equalization effect of the general purpose transfer payment of province-to-county, this is of great significance for narrowing the regional gap in province; another one is that the thesis mainly explores the equalization effect of basic public services in studying the equalization effect of the general purpose transfer payment. At present, domestic scholars often pay attention to the financial equalization effect and ignore the equalization effect of basic public services in studying the equalization effect of transfer payments, while achieving the equalization of basic public services is the most fundamental goal of the general transfer payment, therefore, analysing this problem is of great significance.

Related Dissertations

  1. The Research on the Path of Promoting the Equalization of Basic Public Services between Rural and Urban Areas,D630
  2. Equalization of basic public services Research,D630
  3. The Research on Equalization of Basic Public Services and Intergovernmental Transfer Payment,F812.45
  4. Suzhou City area equalization of basic public services,D67
  5. Yunnan Province equalization of basic public services,F812.7
  6. Research on Equality of Basic Public Service between Urban and Rural Area,F299.2
  7. Henan Province, the process of integration of urban and rural equalization of basic public services Research,D676.1
  8. Study of Equalization of Baisic Public Services in the Modernization Process of Contemporary China,D630
  9. China's fiscal transfer payment system research,F812.45
  10. Equalization of basic public services based on objective financial management system,F812.2
  11. A Study on Qingdao Urban and Rural Equalization of Basic Public Services Empirical,F127
  12. Policies of the main functional areas play a functional transformation of the role of government restricted development zones,F127
  13. Research on the Policy Synergy of Basic Public Service Equalization in China,D630
  14. The Research on Equalization of Basic Public Services and Intergovernmental Transfer Payment,F812.45
  15. China’s Fiscal Expenditure on Social Security Analysis,F812.45
  16. Relationship with the current fiscal expenditure,F812.45
  17. Corruption in China's government procurement Analysis and Prevention Mechanism,F812.45
  18. Lanzhou Jiaotong University Government Procurement Project Management,F812.45
  19. Yanbian structure of fiscal expenditure,F812.45
  20. Study about the Main Risks and Its Prevention of Government Procurement in China,F812.45

CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Expenditure
© 2012 www.DissertationTopic.Net  Mobile