我国财政转移支付制度分析

Our country finance shift payment system analysis

政府问财政转移支付是指一个国家中央政府与地方政府或上级政府与下级政府之间在既定的职责、支出责任和税收划分框架下财政资金的无偿转移。随着制度的不断发展，转移支付的功能得到进一步发挥。但是，由于受到一些因素影响。我国财政转移支付制度仍存在一些问题，因此完善国财政转移支付制度意义重大。

The intergovernmental financial shift payment is refers to between National Central authorities and the local authority or the higher authority government and the subordinate government in the responsibility, the disbursement responsibility and the tax revenue which decides divides under the frame the financial fund free shift. Along with the system unceasing development, the shift payment function obtains the further display. But, because comes under some factor influence. Our country finance shift payment system still had some problems,therefore consummation country finance shift payment system watershed.