浅析公共财政与转移支付制度

公共财政与转移支付制度的建设，是我国经济界和理论界讨论的热点话题。借鉴发达国家发展经验，建立公共财政体系框架，可以说是改革开放以来中国财政发展史上的一座里程碑。建立与市场经济体制相适应的公共财政，必须有与预算管理体制相适应的转移支付制度。转移支付制度是实现公共财政的最佳选择，也是国家干预调节经济运行、抑制市场经济自发冲动的最佳途径。在这方面，我国理论界的认识与发达国家相比是有差距的，还有待于加强和深化改革。

Initial Analysis on the Public Finance and Transfer Payment System

To build up the public finance and transfer payments system is hot problems of domestic economic domain. Establishment of public finance framework is a milestone of reform and opening to the world, meanwhile establishment of transfer payments is the best choice to realization of public finance, and the best approach to intervention economy operation under the market condition.