德国财政转移支付制度及对我国的启示

Some Enlightment Given by German System of Transfer Payment from the Exchequer

德国的财政转移支付制度在全球来讲是相对完善、自成体系的。介绍了德国的财政转移支付制度的内容、特点。分析了当前我国财政转移支付制度存在的问题以及德国的财政转移支付制度对我国的启示。

German system of transfer payment from the exchequer is relatively perfect and has its own system in the world. It states the content and characteristics of German system, and it analyzes some exsiting problems of Chi- nese system of transfer payment from the exchequer. Finally, some enlightment given by Germany is presented.