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财政转移支付制度是国家财政管理体制的重要组成部分,.在处理中央政府和地方政府间的关系、缩小地区间财力差距、切实保障和改善民生、推进基本公共服务均等化、促进区域协调发展等方面都发挥着极其重要的作用。从我国财政管理制度看,财政转移支付由一般性转移支付和专项转移支付两部分构成。一般性转移支付不得规定具体用途,由接受转移支付的政府根据本地区实际情况统筹安排使用。专项转移支付是指上级政府为了实现特定的经济和社会发展目标给予下级政
The fiscal transfer payment system is an important part of the state financial management system .In dealing with the relationship between the central government and local governments, narrowing the financial gap between regions, earnestly ensuring and improving people’s livelihood, promoting the equalization of basic public services and promoting the coordinated development of the region All play an extremely important role. From the perspective of China’s financial management system, the fiscal transfer payment consists of general transfer payment and special transfer payment. The general transfer payment may not stipulate the specific purpose, and the government accepting the transfer payment shall make overall arrangements according to the actual conditions in the region. Special transfer payment refers to higher level government in order to achieve specific economic and social development goals given to the lower government