科学核定财政收支，实现资金合理转移赵雪恒当代世界各国都十分重视财政体制改革的实践和理论研究，尽管各国确立体制的依据和具体模式不同，论证的观点和理论分析亦有差别，但是，围绕着各级财政收支的划分、转移支付的措施及利益关系的调节等方面，均作出了有益的探讨。... Scientifically Approving the Financial Revenue and Expenditure and Realizing the Reasonable Transfer of Funds Zhao Xueheng All countries in the contemporary world attach great importance to the practice and theoretical research on the reform of the financial system. Although the basis and specific models for establishing the system vary from country to country, arguments and theoretical analyzes of the argument differ. However, At all levels of fiscal revenue and expenditure division, the transfer of payment measures and the relationship between the interests of the regulation, have made a useful discussion. ...