一、我国现行地方转移支付制度的评析 (一)目前我国地方转移支付的初步实践。 1.我国地方转移支付确立的背景及运行特征。自1995年以来,我国绝大多数地方政府从本地实行分税制财政体制后,财力格局发生较大变化的客观实际出发,依照《中央对地方过渡期转移支付办法》中所确立的转移支付指导思想、原则、具体办法等规定,结合各自经济发展特点、要求和经济运行中的突出问题,相继制定并实施了 First, the analysis of the current local transfer payment system in China (A) the initial practice of local transfer payments in our country. 1. The establishment of China’s local transfer payment background and operational characteristics. Since 1995, the vast majority of local governments in our country, starting from the objective reality of a great change in the financial structure after the implementation of the tax-sharing fiscal system, have, in accordance with the guiding ideology of transfer payment established in the “Measures by the Central Government on Transfer Payment of Transitional Areas” Principles, specific measures and other provisions, combined with their own economic development characteristics, requirements and outstanding problems in economic operation, have formulated and implemented