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我国目前实行的纵向财政转移支付制度对促进实现公共服务均等化的作用有限,因此,研究和完善横向财政转移支付制度对完善我国财政转移支付制度、促进区域公共服务均等化具有现实和深远的意义。
The current system of vertical fiscal transfer payment in our country has a limited effect on promoting the equalization of public services. Therefore, studying and perfecting the system of horizontal fiscal transfer payment is of practical and far-reaching significance for improving the fiscal transfer payment system in our country and promoting the equalization of public services in the region .