当前各省对下转移支付制度大多参考中央对地方的转移支付制度建立的,从实践经验来看,仍存在诸多需要完善的地方。本文将以广西壮族自治区以下转移支付制度为例,分析省以下转移支付制度在资金分配、管理及效果评价等方面存在的问题,并提出相关政策建议以完善省以下转移支付体制改革。 At present, most provinces refer to the transfer payment system established by the central authorities to local governments. From practical experience, there are still many areas that need improvement. This paper will take Guangxi Zhuang Autonomous Region as an example for the transfer payment system to analyze the problems in the transfer payment system under the province in terms of fund allocation, management and effectiveness evaluation. Relevant policy suggestions are put forward to improve the system reform of transfer payment below provincial level.