【摘要】 本文针对我国改革开放以来中央与地方财政自给能力相互关系的历史事实 ,在对实行分税制以来各地区财政自给能力进行实证分析的基础上 ,着重分析了中央对地方转移支付制度以及地方财力的结构问题。解决我国现阶段转移支付存在问题的关键 ,是处理好地方财政自给能力差异与中央对各地方转移支付的力度。更多还原

【Abstract】 Based on the historical changes in the central-local fiscal relation after reform and open-up policy and the empirical analysis on the gap between local expenditure and revenue since the tax federalism,the paper emphatically points out the problems with our transfer payment system and local fiscal structure.The keys to solve the problems in our present transfer payment system are rationalizing the gap between local revenue and expenditure and haivng more transfer payment to the local government.更多还原