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1994年,中国实施了分税制财政管理制度改革,建立了比较规范的转移支付制度。经过长期实践表明,现行的财政转移支付制度较好地实现中央的计划目标,一定程度上调节现行政府关系,促进经济社会稳健发展。但总的来说,目前我国的财政转移支付制度也存在很多不规范的地方,因此完善我国财政转移支付制度具有深远而又现实的意义。
In 1994, China implemented the reform of the tax-sharing fiscal management system and established a more standardized transfer payment system. After a long period of practice, it shows that the current fiscal transfer payment system better achieves the planned goal of the Central Government and regulates the existing government relations to a certain extent so as to promote sound economic and social development. However, at present, there are many irregularities in the system of fiscal transfer payment in our country. Therefore, improving China’s fiscal transfer payment system has far-reaching and realistic significance.