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随着分税制财政管理体制的确立及不断完善，近年来，我国政府间财政转移支付制度建设取得了突破性进展，但也存在不少问题。为此，需要进行全面而又系统的分析总结，以便为进一步改革理清思路。一、近年我国政府间财政转移支付制度建设初见成效（一）财政转移支付资金规模不断
With the establishment and continuous improvement of the tax-sharing fiscal management system, breakthroughs have been made in the construction of the intergovernmental fiscal transfer payment system in recent years, but there are still many problems. To do this, we need to conduct a comprehensive and systematic analysis and summary in order to clarify our thinking for further reforms. First, in recent years, China’s intergovernmental financial transfer payment system has achieved initial success (A) the scale of the transfer of financial funds to continue