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财政转移支付制度是国家各级政府之间在明确基本职能、财权与事权、收入范围和支出责任前提下的财政缴拨关系,主要是指中央政府对地方政府、上级政府对下级政府或富裕地区对贫困地区的资金转移,是调整政府间财政关系、实现地区间财力均衡的再分配活动,是分税制财政体制的重要组成部分。本文在对地方政府间财政转移支付现状和必要性认真分析的基础上,根据我国特点,
The fiscal transfer payment system is a fiscal transfer relationship between all levels of government in the country under the precondition of defining the basic functions, financial rights and powers, income scope and expenditure responsibilities. It mainly refers to the central government’s responsibility to the local government, higher level government to lower level governments or affluent areas The transfer of funds to poor areas is an important part of the fiscal distribution tax system, which is to redirect intergovernmental fiscal relations and achieve the redistribution of financial resources between regions. Based on a careful analysis of the status quo and necessity of fiscal transfer payments among local governments, this paper, based on the characteristics of our country,