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完善我国财政转移支付制度的过渡性思路谢铮众所周知，一个完善的分税制财政体制，需要有一套规范的财政转移支付制度来支持。虽然现行的财政转移支付制度存在平均主义和中央客观调控弱化的缺陷，但从保证分税制平稳过渡的角度看，现行财政转移支付制度是有其存在的客观基...
Transitional Thinking of Perfecting China’s System of Financial Transfer Payment Xie Zheng As we all know, a sound tax-sharing fiscal system needs a set of norms of fiscal transfer payment system to support it. Although the current fiscal transfer payment system has the defects of egalitarianism and the weakening of the objective control by the central government, the current fiscal transfer payment system is an objective basis for its existence with a view to ensuring a smooth transition of the tax-sharing system ...