规范我国政府间转移支付制度的几点思考

Several Thoughts on the Standardization of China's Governmental Transfer Payment system

转移支付制度作为实现财力均衡的基本手段,它在很大程度上影响着一个国家的经济发展和财政体制的效率和公平。我国虽实行分税制财政体制十多年,转移支付制度也在逐渐完善之中,但在实际工作中仍然存在诸多问题,与规范的政府间转移支付制度尚有一段距离。

As a basic means to maintain the balance of financial strength, the transfer payment system influences to a great extent a country＇s economic development and efficiency and fairness of the fiscal system . Though we have adopted a fiscal system of tax distribution for many years, and the transfer payment system is improving, there are still many problems in daily practice and a lot of things to be improved towards a standardized governmental transfer payment system.