Reforming Special Subsidy and Perfecting Intergovernmental Fiscal Transfer payment system

This paper carried on a study of the category and differentiation of the necessity about the intergovernmental fiscal transfer payment from the economics angle.We point out that the theory of the intergovernmental fiscal transfer payment system with its focus on Special Subsidy may deviate from facts.So we propose that an intergovernmental fiscal transfer payment system should improve its transparency and openness to insure people to know what had happened.Build a multiple echelons of society supervision network system to prevent the loss in distribution process,and thus make the limited funds be used in the right place.