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转移支付是现代财政体制的重要组成部分,是政府利用财政杠杆实施宏观调控、实现社会公平、促进地区间经济社会协调发展的主要手段。随着我国分税制财政体制的建立,如何按照科学、规范的转移支付制度改造现行的纵向财政补助分配办法,成为摆在较高层次财政部
Transfer payment is an important part of the modern financial system and a major means by which the government can implement macroeconomic control through fiscal leverage to achieve social equity and promote coordinated economic and social development among regions. With the establishment of the tax-sharing fiscal system in our country, how to reform the existing distribution method of vertical financial subsidies in accordance with the scientific and standardized transfer payment system has become a challenge to the higher-level Ministry of Finance