在现代社会中,财政转移支付是促进社会收入分配公平最为有效的宏观工具,也是我们构建和谐社会的必然选择。而目前我国的财政转移支付由于自身的一些制度性缺陷,在促进收入分配均等化方面依然任重道远。若以完全均等化为目标进行制度重建,可能会由于利益的剧烈调整,加剧地区之间的利益冲突,同时还会促 In modern society, fiscal transfer payment is the most effective macro tool to promote the fair distribution of social income, and it is also an inevitable choice for us to build a harmonious society. At present, due to some institutional defects in our country’s fiscal transfer payment, there is still a long way to go in promoting the equalization of income distribution. Institutional rebuilding, with a goal of full equalization, may exacerbate conflicts of interest among regions due to the drastic adjustment of interests, and at the same time promote