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财政转移支付是推进地区之间基本服务均等化的一项重要制度,从党的十六届六中全会提出完善转移支付以促进基本公共服务均等化目标开始,“转移支付制度”与“基本公共服务均等化”两者表现出紧密结合的态势,如何从完善财政转移支付制度入手以促进基本公共服务均等化成为学界与实务界共同热议的话题。从制度操作层面来看,党的十六届六中全会通过的《中共中央关于构建社会主义和谐社
Financial transfer payment is an important system to promote the equalization of basic services between regions. Beginning with the goal of improving transfer payment to promote the equalization of basic public services proposed by the 6th Plenum of the 16th CPC Central Committee, the “transfer payment system” and “ ”Equalization of basic public services “ shows a trend of close combination. How to improve the system of fiscal transfer payment to promote the equalization of basic public services has become a hot topic both in academia and practice. From the operational level of the system, the Sixth Plenary Session of the 16th CPC Central Committee passed the ”Resolution of the CPC Central Committee on Building a Socialist Harmonious Society