政府间转移支付制度,从一定意义上讲,是通过垂直的资金流动形式,即从上一级财政流向下一级财政,以实现上级政府对下级政府的补助。 一、什么是规范化的转移支付制度 转移支付是上级政府对下级政府的补助,是一种财政资金的流动,其流动的数量规模、支付标准、计算依据、分配方式等方面都要科学、规范。 Intergovernmental transfer payment system, in a certain sense, is through vertical flow of funds, that is, from a higher level of fiscal flow to the next level of finance in order to achieve higher level government subsidies to lower levels of government. First, what is a standardized transfer payment system Transfer payment is a higher level government subsidies to lower levels of government, is a flow of financial resources, the scale of its flow, payment standards, calculation basis, distribution methods and other aspects of scientific and standardized.