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在我国财政体制中,中央对地方转移支付制度是重要组成部分,随着转移支付制度的不断完善与发展,转移支付的规模、形式和结构也发生了较大变化,其在促进我国经济与社会发展中起到了不可忽视的作用。本文从分析中央对地方转移支付现状入手,就中央对地方转移支付绩效进行评价。
In our country’s financial system, the transfer payment system from the central government to the local government is an important part. With the constant improvement and development of the transfer payment system, the scale, form and structure of the transfer payment have undergone great changes. The development has played a role that can not be ignored. This article starts with analyzing the status quo of the transfer payment from the central government to the local government and evaluates the performance of the transfer payment from the central government.