我国政府已明确提出下一步财政改革的目标是建立公共财政 ,而作为财政体制重要组成部分的转移支付制度与公共财政之间存在怎样的联系 ,以及如何规范 ,是建立公共财政过程中亟待解决的问题之一。本文通过论证转移支付是公共财政的必然选择 ,借鉴西方发达市场经济国家的主要经验 ,对按公共财政要求规范和完善我国的转移支付制度进行一些有重点的探讨 My government has explicitly proposed that the goal of the next fiscal reform is to establish public finance. However, what is the relationship between the transfer payment system and public finance as an important part of the financial system and how to regulate it? It is an urgent need to be solved in the process of establishing public finance One of the problems. This article demonstrates that transfer payment is an inevitable choice for public finance and draws on the major experience of western developed market economy countries to make some important discussions on regulating and perfecting China’s transfer payment system according to public finance requirements