2013年,新一届财政部党组明确提出了专员办工作转型的要求和目标,看似必要,实是必然。结合工作经历和体会认识,对专员办工作转型问题形成了一些思考,浅知拙见,惟愿对顶层设计和基层实践者有所裨益。一、专员办转型的必要性分析(一)中央转移支付管理存在缺失1994年我国实行了分税制财政体制改革,中央对地方开始实行转移支 In 2013, the party group under the new Ministry of Finance clearly put forward the requirements and goals of the commissioner’s job restructuring. Seemingly necessary, it is inevitable. Combined with work experience and understanding, the commissioner has made some thinking about the transformation of the work office. I hope to make some suggestions on the top-level design and grass-roots practitioners. I. Necessity of Commissioners’ Transformation (I) Lack of Management of the Central Transfer Payment In 1994, China introduced the tax-sharing reform of the financial system and the Central Government started to transfer the funds to local governments