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财政转移支付是政府间财政关系制度的重要组成部分。我国的财政转移支付制度,主要是指中央政府对地方政府进行无偿的财政资金转移的制度。科学合理的转移支付制度是各级政府有效履行其职能、政府调控财政的重要手段,也是促进国内各地区间的资源有效配置、财政实力再分配和公共
Fiscal transfer payments are an important part of the intergovernmental financial relations system. China’s fiscal transfer payment system mainly refers to the central government’s system of transferring local government funds for free financial funds. A scientific and reasonable transfer payment system is an important means for all levels of government to effectively perform their functions and the government controls finance. It also promotes the effective allocation of resources, redistribution of fiscal strength and public