公共财政的 转移支付原则 有效的转移支付制度应有利于各级、各地区财政有能力履行职能、实现收支平衡,即实现横向和纵向均衡,有利于鼓励各级政府增收节支,同时要具有一定的稳定性和透明度。基于此,我国建立与公共财政相适应的转移支付制度应体现以下原则: (一)公平与效率兼顾的原则。它是建立转移支付制度的根本原则。这里的公平是指不仅对所有居民,而且是对所 The Principle of Transfer Payment of Public Finance An effective transfer payment system should be conducive to the ability of financial authorities at all levels and all regions to fulfill their functions and to achieve a balance of payments, that is, horizontal and vertical equilibria are conducive to encouraging governments at all levels to increase and reduce expenditure while maintaining A certain degree of stability and transparency. Based on this, the establishment of a transfer payment system compatible with public finance in our country should embody the following principles: (1) The principle of both fairness and efficiency. It is the fundamental principle of establishing a transfer payment system. Fair here means not only for all residents, but also for what they are