英语翻译财政转移支付制度是我国现行分税制条件下实现公共服务均等化的重要手段.然而,我国实施多年的财政转移支付制度在实现均等化目标方面的效果并不明显,还存在一系列的问题.我国现行财政转移支付制度不规范、不完善,妨碍了*宏观调控职能的发挥.本文通过分析我国现行转移支付制度存在的主要问题,以及从国外先进经验中得到的启示,然后结合我国的国情提出若干调整、完善转移支付制度的对策和建议.

The finance transfer payment system is under our country present tax distribution system condition realizes the collective services even equalization important means. However, our country implements many year finance transfer payment system to realize the even equalization goal aspect effect not to be obvious, but also has a series of problems. Our country present finance transfer payment system standard, was imperfect, has hindered the government macroeconomic regulation and control function display. This article through analyzes our country present transfer payment system existence the subject matter, as well as enlightenment which obtains from the overseas advanced experience, then unifies our country's national condition to propose that certain adjustments, consummate the transfer payment system's countermeasure and the suggestion.

The system of financial transfer payment is to realize the equal important means to melt of the public service under terms of current system of tax allocation of our country.But our country implement financial transfer payment system for many years in realize equal to take goal result of obvious,a series of problems exist.Our country's current financial transfer payment system is unstandard,not complete,hinder the full play of function of government's macro adjustments and controls.This text,through analyzing the subject problem that the system of current transfer payment of our country exists,and the enlightenment that got from the advanced experience in foreign countries,then combine our country's conditions and put forward several adjustment,improve countermeasure and suggestion of the system of transfer payment.