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自1995年实行过渡期转移支付至今,我国对转移支付具体制度安排的改革从未中断。目前,我国转移支付制度仍存在诸多问题,影响着公共服务均等化目标的实现,甚至还与我国公共财政制度建设目标相背离。所以,有必要对转移支付制度进行明确定位,确定其目标及结果。我国转移支付制度的目标是纠正政府间财力不均衡,追求的最终结果是公共服务均等化。只有在明确以上问题的基础上,才可能对转移支付的具体政策及措施进行合理的制定。
Since the implementation of the transitional transfer payment in 1995, China’s reform of the specific institutional arrangements for transfer payments has never been interrupted. At present, there are still many problems in China’s transfer payment system, affecting the realization of the goal of equalization of public services and even departing from the goal of public financial system construction in our country. Therefore, it is necessary to clearly define the transfer payment system and determine its goals and outcomes. The goal of China’s transfer payment system is to correct the unbalanced financial power among governments. The ultimate result of this pursuit is the equalization of public services. Only on the basis of clarifying the above problems will it be possible to formulate specific policies and measures for transfer payments.