财政转移支付的国际比较与借鉴

在我国虽然于1994年进行了分税制改革，但是由于受多种因素的制约，没有相应的建立起规范的财政转移支付制度，导致未能有效实现财政的横向与纵向平衡。我国应借鉴世界各国的成功经验，从财政转移支付制度的理论研究入手，结合我国实际情况，加快完善财政转移支付的制度，形成一套具有中国特色、符合中国国情的财政转移支付制度。

International Comparison and Reference on Financial Transfer Payment

China instituted the system of tax distribution in 1994 to meet the need of constructing socialist market economic system.Because of the constraint of many factors,however,we didn't establish relevant financial transfer payment system and didn't realize the horizontal and vertical balance in finance.We should use the successful experience of other countries in the world and analyze the advantages and disadvantages of the system,combining the current situation of our financial transfer payment,correspondingly,fasten the reform and improvement from the design of the system,and finally,develop a system of financial transfer payment conforming to Chinese condition with Chinese characteristics.