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政府间财政转移支付制度,是以一个国家各级政府之间存在的财政能力差异为基础,实行的一种财政资金转移或平衡制度,是国际上大多数国家财政体制的一个重要组成部分。我国财政体制经历了多年的演变,实行过多种制度和办法,但始终没有完全摆脱传统体制下实行的统收统支的形式。严格来说,这些上缴下拨的关系算不上是真正的转移支付制度。随着社会各项事业发展和经济全球化趋势的日益增强,在我国建立完善的财政转移支付制度势在必行。
The intergovernmental fiscal transfer payment system is a fiscal transfer or balance system that is based on the differences in financial capabilities existing among the various levels of government in a country and is an important part of the financial system in most countries in the world. China’s financial system has undergone years of evolution and has implemented many kinds of systems and measures. However, it has never completely got rid of the form of unified revenue and expenditure implemented under the traditional system. Strictly speaking, the relationship between these surrender and disbursement is not really a transfer payment system. With the development of various social undertakings and the trend of economic globalization, it is imperative to establish and improve the system of financial transfer payment in our country.