Based on the nowadays China fiscal transfer practice and compared with international experience, the paper introduces the changes for Shanghai Fiscal Transfer Auditing from financial compliance to efficiency auditing.

An Analysis of the Effect of Transfer Payments on China Income Distribution Differences;

An Empirical Study on the Fiscal Transfer Payment Scale of the Compulsory Education Equalization in the Rural Areas;

Transfer Payment System and Restructuring Fiscal System at County and Township Level;

Payment Transfer, Regional Disparities and Economic Development:An Empirical Analysis Based on Panel Data;

The system of payment transfer following reform on tax distribution aims at checking the unsymmetrical situation between powers of capital and responsibilities offered by local government when supplying public articles.

The Theory of the Fiscal Transfer System and the Fiscal Transfer System of Zhejiang;

General purpose fiscal transfer from the central government significantly affects county-level public expenditure in education and administration, but it does not change the amount of expenditure appropriated by the county government in those two areas.

Employed quantitative research method,based on the county level data in Guangdong province,the paper argue that fiscal transfer significantly stimulate the county level finance to increase the expenditure on the education and administration.

The paper takes to examine the west areas dependence on central government s fiscal transfer payments before and after West Development.