转移支付的实质是一种补助。然而,补助一词本身的涵义并不是简单而十分明确的,它在不同情形之下有着特定的内容。从一般现象上看,各种补助均表现为财力和资金的转移,补助的主体不以直接换取任何回报为目的。在分税制改革过程中,建立和健全政府间转移支付制度,是我们面临着的一项亟待完成的工作。 一、政府间转移支付制度必然性的多视角分析 在提供受益范围各异的一系列公共产品方面,尽管各级政府的责权各不相同,并且各级财政之间也应该相对独立,但这决不意味着它们完全可以各自为政。实际上,当在立法上明确地划分了各级政府财政的责权并分设中央和地方两套税制体系之后,各级财政之间仍然会存在着收支往来,地方财政仍然要受到代表全社会整体利益的中央政府财政的干预和制约,只是这种干预和制约并不反映着行政型的从属关系而已。这种继续存在着的往来关系,是通过政府间 The essence of transfer payments is a subsidy. However, the meaning of the word subsidy itself is not straightforward and very clear, it has specific elements under different circumstances. As for the general phenomenon, all kinds of subsidies are manifested as the transfer of financial resources and funds. The main body of the subsidy does not aim at direct return for any return. In the process of tax-sharing reform, establishing and improving the inter-governmental transfer payment system is an urgent task that we are now facing. I. Multi-perspective Analysis on the Inevitability of Inter-governmental Transfer Payment System In providing a series of public products with different benefits, although the responsibilities and powers of governments at different levels vary, and the financial departments at all levels should also be relatively independent, this decision Does not mean that they can be completely different. In fact, after the legislation clearly divided the responsibilities and powers of the governments at all levels of government and set up the two sets of tax systems at both the central and local levels, there will still be a balance of payments between the financial departments at all levels, and the local governments will still be subject to the responsibility of representing the entire society The overall interest of the central government financial intervention and constraints, but such interventions and constraints do not reflect the administrative affiliation only. This continued relationship is through the intergovernmental