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财政转移支付制度为促进我国地方经济发展,缩小我国地区经济发展差距发挥了重要作用。我国于2014年对《预算法》进行了修改,修改后的《预算法》增加了财政转移支付相关内容,但是我国的财政转移支付仍有诸多问题,如一般性转移支付比例过低、专项转移支付不合理、横向转移支付制度缺失等问题,本文认为有必要对这些问题进行分析并提出解决对策。
The fiscal transfer payment system has played an important role in promoting the development of local economy in our country and narrowing the gap of economic development in our country. China revised the Budget Law in 2014, and the revised Budget Law added relevant contents of fiscal transfer payment. However, there are still many problems in China’s fiscal transfer payment. For example, the proportion of general transfer payment is too low, and the special transfer Payment unreasonable, the lack of horizontal transfer payment system and other issues, this paper considers it necessary to analyze these issues and propose solutions.