中文摘要：

财政转移支付是政府间财政关系的重要方面。伴随着分税制改革的不断深入,我国中央对地方财政转移支付体系逐步发展完善。总体来看,中央对地方转移支付种类繁多且占中央支出比重较大;一般性转移支付具有均等化效果但需要清理合并;专项转移支付亟待提高管理效率。当然,必须立足我国经济社会急速转型的现状客观看待目前的转移支付体系。未来,应降低中央对地方财政转移支付的比重;相对提高一般性转移支付在转移支付总额中的比重;建立分类转移支付体系;提高专项转移支付的效率。

英文摘要：

Fiscal transfer is an important component in intergovernmental fiscal relationship.Since the beginning of Tax Sharing System,China has developed a complicated transfer system.Compared to many other developed countries,the amount of transfer makes up a large share of central expenditure in China;Although the general-purpose transfer equalize the fiscal capacity of sub-national governments to some extent,it is still need to be rearranged;For special-purpose transfer,an efficient system should be set up to supervise its running and administration.Of course,we should look at this objectively since China is in a transition period.