摘要
结合国内实际情况 ,研究和借鉴西方国家地方政府间转移支付制度的有益经验 ,选择适合的转移支付方式 ,对完善我国的财政转移支付制度 。
lt′s especially important to choose a proper way of transferring payment by studying and drawing on the Western system and experience of intergovernmental grants.lt is also valuable and meaningful to perfect China′s intergovernmental grant system and reduce the distinction of financial resources between the developed and developing areas.
关键词
地方政府
中国
财政转移支付制度
transfer payment
horzontal balance
vertical balance
