浅谈我国财政转移支付形式的选择

Discussion on the Selections of the Financial Transfer Payment Forms in China

建立规范的财政转移支付制度,是我国当前进一步规范和完善财政体制的重大问题。中央政府如何利用财政转移支付达到不同的政策目标,需要选择不同的财政转移支付形式。目前,我国现行的财政转移支付制度具有过渡性特征,应从收入分配型模式向宏观调控型模式转变,即构建以有条件形式为主的财政转移支付形式。

Nowadays it＇s an important issue to standardize and improve the financial system according to our country＇s current situation of the payment system of financial transfer.The Central Government need to choose different kinds of financial transfer system and make use of the financial transfer system to achieve different policy objectives.At present,this system is interim.We should change the pattern of the revenue and distribution into the pattern of macro-control.That is to say,we should construct the financial transfer form that the prerequisites are dominant.