1、转移支付制度近些年来,特别是1994年分税制改革以来,随着我国财政实力增强,政府在运用转移支付手段对低收入者予以救助方面取得了长足进展。在制度建设上,除了发挥优抚安置、临时性救济等作用外、还建立了居民最低生活保障制度。但在运用转移支付手段方面,仍存在一些问题:一是转移支付总量不大、结 1. Transfer payment system In recent years, especially since the tax-sharing reform in 1994, the government has made great strides in using low-income people through transfer payment as the financial strength of our country increases. In system construction, in addition to giving play to the role of special care and placement and temporary relief, a minimum living allowance system for the residents has also been established. However, in the use of transfer payment means, there are still some problems: First, the total transfer payments is not large, knot