【摘要】 财政转移支付制度作为协调政府间财政分配关系的基本手段 ,其最终目标是实现各地区间社会公共服务的均等化。但我国现行的财政转移支付制度 ,由于中央财力分散 ,长期以来形成了一定的地方利益格局 ,各种转移支付形式之间缺乏统一协调机制而造成了转移支付未能体现财政均衡原则 ,不能缓解地区间经济发展不平衡 ,从而未能真正实现转移支付的目的。更多还原

【Abstract】 As a basic means to coordinate fiscal relationships between governments,fiscal system of transferring payment aims to finally equalize social public service among different areas.But owing to decentralized financial resources of the central government,a certain situation of local benefit has been existing for a long time. Consequently the lack of coordinating system among various forms of transferring payment causes the failure of the embodiment of harmonious principles,the inequality of development between different areas remains,and the purpose of transferring payment is not truly realized.The article, in particular,discusses the problems in this field.更多还原