我国自1994年实行分税制财政管理体制以来,财政转移支付体系建设取得了显著成效。尤其是财力性转移支付的确立和完善,改变了此前中央财政与地方财政“一对一”谈判、“讨价还价”的财政管理体制模式,增强了财政管理体制的系统性、合理性,减少了中央对地方补助数额确定过程 Since the implementation of the tax-sharing system for fiscal management in 1994, China has made remarkable achievements in the construction of its fiscal transfer payment system. In particular, the establishment and perfection of financial transfer payments have changed the previous fiscal and management system of the “one-on-one” negotiation and the “bargaining” of central finance, which has strengthened the systematicness and rationality of the fiscal management system , Reducing the central government to determine the amount of local subsidies