中文摘要：

农业转移人口市民化的一个基本问题是促进基本公共服务和社会福利均等化，而现行财政体制由于存在异化效应无法实现公共资源和服务在流动人口和城市人口之间均等配置。“公共服务责任分工一地方政府财政能力和意愿一转移支付效果”，这个三位一体的制度框架，构成了阻碍农业转移人口市民化的障碍。要破解农业转移人口市民化困境，就应该完善现行财政体制，使之适应人口流动的要求。

英文摘要：

One of the basic issues in the citizenization process for transferred agricultural population is to promote the equal availability of basic public services and social welfare. However, the existing financial system can not realize such e- qual treatment between the migrant population and urban population due to the alienation effect. The three-in-one system framework for ＂division of responsibilities in public services - financial ability and willingness of local government - trans- ferred payment effect＂ has formed the obstacles to the citizenization process for transferred agricultural population. To break the stagnate situation in this respect, it is necessary to improve the existing financial system so as to satisfy the demand from the migration of rural population.