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Abstract The current system of financial vertical transfer mode in our country is a complex of new and old systems,which has been through all previous reforms of each part in the financial system and has met the needs of going through transition in economic system.The system progressed mainly by the way of advancing gradually.In that course,the Transfer Payment System had also been simplified.However,the structure of the current system is still complicated and unreasonable.Many unreasonable factors of the old system were left over and accumulated,so,to a great extent,it resulted in the balanced effect that was brought by standard transfer form that has been offset.It still has an outstanding characteristic of protecting the vested interest.There are three ways to resolve the problems.First,draw lessons from the international examples and implement the normative balanced transfer.Second,perfect the revenue sharing system and local tax system.Third,perfect the budget management,which not only focuses on the relationship within the finance departments and the executive,but also extends to the relationship between the superior and the subordinate governments.
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Received: 25 January 2006
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