财政转移支付形式的理论分析

Theoretial Analysis on the Method of Transition Payment in Finance

如何建立规范的财政转移支付制度，是当前进一步完善财政体制的重大问题。中央政府欲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，我国财政转移支付形式应从收入分配型模式向宏观调控型模式转变。

Abstract In order to perfect the fiscal system,how to form a normalized financial transfer payment system is very important at present.The central government chooses the financial transfer payment to reach the different policy aims. So the form of our financial transfer payment should be changed from the income-distribution model to macro-regulation one.