随着分税制财政体制的实施,中央对省、省对下都建立了过渡期转移支付办法。从过渡期转移支付办法运行以来的效果看,其基本目标虽然还没有完全达到,但在缓解地方财政困难、规范财政补助等方面起到了积极作用。随着分税制财政体制的不断完善,建立科学规范的政府间转移支付制度已势在必行。 With the implementation of the tax-sharing fiscal system, the Central Government has established a transitional transfer payment system to both the province and the province. From the effect of the operation of the transfer payment during the transition period, although its basic objectives have not yet been fully met, it has played an active role in alleviating local financial difficulties and standardizing financial subsidies. With the continuous improvement of the tax-sharing system, it is imperative to establish a scientific and standardized inter-governmental transfer payment system.