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转移支付制度的建立是保证政府职能正常运作的需要 ,也是实现地区间财政能力均等化的需要。目前我国政府间转移支付制度存在着一系列问题 ,需要进行改革和完善。
The establishment of the transfer payment system is necessary to ensure the normal operation of government functions and to realize the equalization of fiscal capabilities among regions. At present, there are a series of problems in China’s intergovernmental transfer payment system, which needs to be reformed and improved.