完善转移支付制度的若干思考

The Thoughts of Fiscal Transfer Payment System's Improvements

肯定现行的过渡期财政转移支付制度所取得的成效,但也指出其在运行中尚存在的问题与不足,并与规范的转移支付制度相比较,借鉴了国际经验.最后,提出了建立规范化转移支付制度的建议.

This article first affirms the success of fiscal transfer payment system in the transition period in China,and compares our fiscal transfer payment system with the international fiscal transfer payment system,and points out its problems and shortcomings.On the basis of these analyses,the author makes some suggestions for our foundation of normalized fiscal transfer payment system.