摘要
结合国内实际情况 ,研究和借鉴德国转移支付制度的有益经验 ,选择适当的转移支付方式 ,对规范和完善我国的财政转移支付制度、缩小地区间的财务差距具有重要的现实意义。
By studying and drawing on the system and experience of intergovernmental grants from German,it's especially important to choose the proper way of transfer payment,which is also valuable and meaningful to perfect our intergovernmental grant system and reduce the distinction of financial resource between the developed and developing areas.
关键词
德国
转移支付
启示
横向平衡
纵向平衡
German
intergovernmental grants
enlightenment
horizontal balance
vertical balance
