现阶段我国的财税体制,主要是中央集中财税收入,但由于不完善的转移支付制度,导致地方政府财力受限,同时,公共事务支出多由地方政府负担,这造成政府在财政体制上的财权和事权失调。因此,本文结合我国经济发展实际,对我国财政转移支付制度的演变历程进行了系统梳理,分析了现行转移支付制度存在的问题及其深层次原因,并提出了未来改革的目标和基本原则。 However, due to imperfect transfer payment system, local governments have limited financial resources. At the same time, public affairs expenditures are mostly borne by local governments, which results in the financial power of the government on the financial system And the power disorder. Therefore, based on the actual economic development in our country, this paper systematically analyzes the evolution of China’s fiscal transfer payment system, analyzes the existing problems and the underlying causes of the transfer payment system, and proposes the objectives and basic principles for the future reform.