建立规范的财政转移支付制度已成为我国财政体制改革的重要目标。财政转移支付制度虽然是近年来才在我国提出,但在我国的财政实践中,长期以来一直存在着转移支付活动。以前的转移支付实践中所形成的思维定式及体制惯性,现在已成为建立规范化的财政转移支付制度的障碍。因此,规范化的财政转移支付制度的建立,要以思维定式的转变,体制惯性的 Establishing a standardized fiscal transfer payment system has become an important goal of China’s financial system reform. Although the fiscal transfer payment system was proposed in our country in recent years, in our country’s financial practice, there has been a long history of transfer payment. The thinking patterns and institutional inertia formed in the previous transfer payment practices have now become an obstacle to the establishment of a standardized fiscal transfer payment system. Therefore, the establishment of a standardized fiscal transfer payment system should be based on the change of thinking style and institutional inertia