肇始于1994年分税制和1995年过渡期转移支付制度的我国财政转移支付体系改革,至今已届10年。纵观我国当前的财政转移支付体系,可谓有得有失。一方面,它在一定程度上保证了财税体制的平稳运行;但另一方面,财政管理体制不可避免地带有过渡性,在实际运行中存在诸多弊端,与公共财政体制要求的转移支付制度有较大差距。 The fiscal transfer payment system reform in our country, which started from the 1994 tax-sharing system and the transfer payment system during the transitional period in 1995, has been for 10 years. Throughout our country’s current fiscal transfer payment system can be described as gains and losses. On the one hand, it has ensured the smooth operation of the fiscal and taxation system to a certain extent; on the other hand, the financial management system inevitably has a transitional nature. There are many drawbacks in the actual operation, which are more important than the transfer payment system required by the public finance system Big gap.