随着财政收入的增长以及中央和省级财力在财政总收入中比重的提高,财政转移支付的规模也在不断扩大,转移支付制度在实现各地基本公共服务均等化和构建社会主义和谐社会中的作用也越来越明显。但是,也应当看到,我国财政转移支付预算管理制度还存在不少问题,带有明显的过 With the increase of fiscal revenue and the increasing proportion of central and provincial financial resources in the total fiscal revenue, the scale of fiscal transfer payments is also constantly expanding. The system of transfer payment is of great significance in realizing the equalization of basic public services and building a socialist harmonious society The role of more and more obvious. However, it should also be noted that there are still many problems with the budget management system of China’s fiscal transfer payments, with obvious