我国政府间财政转移支付探析

A Study of Financial Transferring Payment For Governments at all levels

自从实行分税制改革以后,我国加大了转移支付力度,但上下级之间的纵向财力和地区之间的横向财力的差距不但没有缩小,反而出现了加大的趋势。因此,本文主要分析我国现阶段转移支付存在的问题,并提出一些完善我国转移支付制度的建议。

After taxation reform, China witnesses the enlargement of transferring payment, the gap between areas doesn＇t harrow down but also extend. The paper gives suggestions on improving the system in China by studying the practical issues.