建立起科学合理的专项转移支付制度是构建现代财政制度的重要前提。当前,我国专项转移支付制度运行中存在项目设立程序不够规范、项目预算编制不够科学、绩效考核体系不够健全等问题,为了有效解决此类问题,中央和地方政府出台了一系列清理、整合、规范专项转移支付的改革举措,并取得一定成效。本课题借鉴了发达国家的相关经验做法,并从健全监管制度、注重绩效评价等视角提出相应的政策建议。 Establishing a scientific and reasonable special transfer payment system is an important prerequisite for building a modern financial system. At present, there are some problems in the operation of China’s special transfer payment system, such as the project establishment procedure is not standardized enough, the project budget preparation is not scientific enough and the performance appraisal system is not sound enough. In order to effectively solve such problems, the central and local governments have promulgated a series of measures to clean up, integrate and regulate Special transfer payments reform initiatives, and achieved some success. The subject draws lessons from the relevant experience and practices of developed countries, and from the sound regulatory system, focusing on performance evaluation and other perspectives to make the appropriate policy recommendations.