我国财政转移支付制度的现实考察与对策建议

财政转移支付是国家宏观调控的重要工具，也是推进基本公共服务均等化的关键手段。近十多年来，随着我国财政体制改革的深化，政府间转移支付的规模不断增长，它在推进改革和促进地区财力平衡方面的重要作用日益加强。但同时也存在一些问题。本文从目标效应、结构和规范性方面对我国现行财政转移支付制度进行了评析，并从财权事权划分、转移支付结构调整和法律制度建设等方面提出了改进和完善我国财政转移支付制度。

The Reality Inspection and Suggestions on Fiscal Transfer Payment System in China

Fiscal transfer payment system is an important tool for macro -control as well as a key means to promote equalization of basic public services. Over the past decade, with the deepening of China＇ s fiscal reform, the scale of intergovernmental transfer payments is increasing, its effect in deepening reforms and promoting regional financial balance more prominent. However, a number of problems also appear, In this paper, by assessing China＇ s current fiscal transfer payment system from the target effect, structural and normative aspects, such advice as tax separation and outlay assignments, transfer payments of structural adjustment and the legal system construction are given to improve and perfect the fiscal transfer payment system in China.