1、華中科技大學碩士學位論文湖北省省以下財政轉(zhuǎn)移支付制度研究姓名：伍成志申請學位級別：碩士專業(yè)：行政管理指導(dǎo)教師：王國華20041106IIAbstract Since the adopting of the system of tax distribution in 1994, a relatively normalized fiscal transfer payment system of central gov

2、ernment to province level government has been formed gradually in our country, while the establishment of the system of fiscal transfer payment under province level is still at its exploring stage. Based on the real situ

3、ations locally, many province level governments are endeavoring to establish and implement the fiscal transfer payment system toward the subordinate authorities by referring to the transitional transfer payment met

4、hod of central authority to local authorities. This attempt has a positive effect on the development of local economy and the regime construction among grass roots. In Hubei province, a lot of efforts ha

5、d been invested in the establishment of the transfer payment system within the subordinate authorities in recent years. Based on the real situations in Hubei province, the province government enacted and

6、 implemented a temporary regulation named “A temporary regulation on managing the transfer payment funding by Ministry of Finance of Hubei province”. The establishment of this regulation is a very meanin

7、gful exploration in building the fiscal transfer payment system among the province subordinate authorities. Each municipal and county level authorities takes a portion of funding from its own wealthy pool to apply

8、 the transfer payment to its subordinate county authorities and explores the establishment of the fiscal transfer payment system to its subordinate authorities as it rationally allocates the trans

9、fer payment funding from the province government. In summary, a preliminary achievement has been earned in Hubei province since the exploring for the establishment of fiscal transfer payment system under province level.

10、 But the effect of this new system is not significant yet because of the several limitations, such as, the confused definition of authorities among government agencies under province level, the lag of the admi