近年来,中央财政陆续推出一系列重大举措,不断完善中央与地方政府间转移支付制度,进一步缓解了基层政府财政困难,有力地推动了经济社会的健康发展和地区间基本公共服务均等化。但还存在着一些不足之处,必须进一步加以完善,以规范财政管理制度,充分发挥制度的积极作用。一是科学规划改革方案目标。近年来,我国政府在完善中 In recent years, the central government has successively launched a series of major measures to continuously improve the system of transfer payments between the central and local governments, further alleviated the financial difficulties of the grass-roots governments, effectively promoted the healthy economic and social development and the equalization of basic public services in the regions. However, there are still some shortcomings, which must be further improved in order to standardize the financial management system and give full play to the active role of the system. First, the goal of scientific planning reform program. In recent years, our government is improving