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我国政府间转移支付制度的依据和目标（一）转移支付制度建立的客观依据从理论上看,我国转移支付制度的建立主要有以下三方面的原因:地方政府履行职能的需要,人们对公平的追求和经济相对平衡发展的需要。1.地方政府履行职能的需要。我国地方政府作为中央政府的延伸,不但要承担贯彻中央政府的政令,维护国家的完整和统一的职责,同时还需根据当地的实际情况（包括居民偏好）作出决策,以减少中央政府的决策失误。地方政府为解决某些问题但又缺乏财力时,中央政府就必须给予补助,这就产生了地方对中央的财力要求。
Basis and Objectives of Intergovernmental Transfer Payment System in China (I) Objective Basis for the Establishment of Transfer Payment System In theory, the establishment of transfer payment system in our country is mainly due to the following three reasons: the need of local governments to fulfill their functions, Pursuit and the relative balance of economic development needs. 1. Local government needs to perform its functions. As an extension of the Central Government, the local government in our country not only has to carry out the government decree of the Central Government and safeguard the integrity and unity of the country, but also make decisions according to the local conditions (including resident preferences) so as to reduce the mistakes made by the Central Government . When the local government solves certain problems but lacks financial resources, the central government must give subsidies, which creates the local financial requirements for the Central Government.