摘要
建立和完善财政转移支付制度有着广泛的现实意义,而目前的转移支付有很多缺陷,必须从制度本身和外在环境两方面着手,采取有力措施去加以改进和完善,才能建立一个适合我国国情的财政转移支付制度。
It has wide practical significance to set up and perfect the system of financial transfer and payment. There are a lot of shortcomings. In the present transfer and payment. Only use strong methods to improve and perfect the system itself and its external environment can a system of financial transfer and payment fitting for our national conditions be established.
出处
《惠州大学学报》
2001年第3期35-40,共6页
Journal of Huizhou University