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关于政府间转移支付制度的改革与完善,特别是对于清理、整合、规范专项转移支付,—直是近些年来关心我国经济社会进步的各界人士探讨的热点问题。然而,热议虽多,治本解决现实问题的思路和有效对策尚未得到公众认可。政府间转移支付制度是财政体制的重要组成制度,财政体制改革又折射行政体制乃至政治体制大政方针。单单就转移支付本身的制度安排进行完善和改革,难以从根本上解决问题,其深层次的症结在于财政体制和行政体制,它们对政府间转移支付
The reform and improvement of the intergovernmental transfer payment system, especially for clearing up, integrating and standardizing special transfer payments, has always been a hot topic explored by people from all walks of life who are concerned about China’s economic and social progress in recent years. However, although there are so many hot topics, the ideas and effective measures for resolving the realistic problems have not been recognized by the public. The intergovernmental transfer payment system is an important constituent system of the financial system. The financial system reform reflects the administrative system and even the political policy. It is difficult to fundamentally solve the problem simply by improving and reforming the institutional arrangements of the transfer payment itself. The crux of the deep-rooted problem lies in the financial system and the administrative system. Their intergovernmental transfer payment