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转移支付是指政府那些不以取得商品和劳务为目的单方面无偿支出,它包括政府内部之间的资金转移及政府对公民、企业和其他组织的无偿支出。本文仅指财政资金在上下级政府及同级政府之间的无偿转移。由于转移支付能调节政府间的财力平衡,促进各级政府财权与事权的对称,因而它是财政管理体制的重要组成部分。要建立与市场经济体制相适应的公共财政,就必须有与预算管理体制相适应的转移支付制度。
Transfer payments refer to unilateral unpaid government expenditures not for the purpose of obtaining goods and services. They include the transfer of funds within the government and the government’s unpaid expenditures for citizens, businesses and other organizations. This article only refers to the financial funds in the upper and lower levels of government and governments at the same level between the free transfer. Since transfer payments can adjust the balance of financial resources among governments and promote the symmetry between fiscal powers and powers of governments at all levels, it is an important part of the financial management system. To establish a public finance that is compatible with the market economy system, there must be a transfer payment system that is compatible with the budget management system.