政府转移支付制度是大多数发展中国家和转轨国家中央政府和地方政府财政联系的基石。目前,我国正处于计划经济向市场经济转变的关键时刻,完善有效的政府转移支付制度对我国国民经济发展和财政制度建设有着重大影响。本文主要是对我国目前的政府转移支付制度的思考,对我国目前的政府转移支付制度情况进行全面分析,并针对存在的问题进行讨论,提出有效的改进建议和发展对策。 The government transfer payment system is the cornerstone of financial linkages between the central and local governments of most developing countries and transition countries. At present, our country is at a crucial moment when the planned economy is transformed into a market economy. A sound and effective government transfer payment system has a significant impact on the development of our national economy and the construction of the financial system. This article is mainly about China’s current government transfer payment system, the current government transfer payment system in our country to conduct a comprehensive analysis of the situation, and to discuss the existing problems, put forward effective suggestions for improvement and development strategies.