关于我国建立政府间财政资金转移支付制度的具体设想尤象都在建立社会主义市场经济的改革过程中，财政体制改革居于重要的地位。我国目前出台的分税制作为经济体制改革的重点内容之一，并不是完整意义上的分级分税体制，必须进一步加以完善。而建立政府间财政资金转移支付... The Specific Assumption on Establishing a System of Intergovernmental Transfer of Financial Funds in China Especially in the reform process of establishing a socialist market economy, the reform of the financial system is in an important position. As one of the key contents of the reform of the economic system, the current tax distribution system in our country is not a hierarchical tax-sharing system in the complete sense and must be further improved. And the establishment of intergovernmental financial funds transfer payment ...