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财政转移支付制度是指中央政府为实现其宏观调控目标,通过国民收入的分配和再分配,将其中一部分财政收入单方面无偿地让渡给地方而发生的支出,是中央财政对地方财政进行调控的一种重要手段。中央政府通过财政转移支付,可以合理调节、平衡地区之间财力悬殊的矛盾,为各级政府正常行使职能,以及各地区居民能够享受大致相同的公共服务水平提供必要的财力支持。因此,转移支付制度遵循的是公平合理、公开规范和效益优先的原则。
Financial transfer payment system refers to the central government in order to achieve its macro-control goals, through the distribution and redistribution of national income, some of the financial revenue unilaterally and without exception to the local expenditures incurred, is the central government regulation and control of local finance An important means of Through fiscal transfers, the central government can reasonably adjust and balance the disparities in financial resources between regions and provide the necessary financial support for the normal exercise of government functions at all levels and the ability of residents in all regions to enjoy roughly the same level of public service. Therefore, the transfer payment system follows the principle of fairness and reasonableness, open regulation and efficiency first.