借鉴西方发达国家经验,对近期改革财政转移支付制度的政策建议如下: 1.规范转移支付的形式。规范化的转移支付形式有两类:一般补助和专项补助。除美国外,西方国家普遍建立了以一般补助为主体、专项补助为辅助的转移支付体系。一般补助的基本目标 Learn from the experience of developed western countries, the recent reform of the fiscal transfer payment system, the policy recommendations are as follows: 1. Regulate the form of transfer payments. There are two types of standardized transfer payments: general and special subsidies. In addition to the United States, Western countries have generally established a system of transfer payments that uses general subsidies as their mainstay and special grants as an auxiliary. The basic goal of general subsidies