转移支付制度是政府间财政关系的重要内容和纽带,是实现事权和支出责任相匹配的重要制度安排。转移支付制度是否完善,核心并不在于资金规模的大小,而在于转移支付的方式与结构是否合理,能否实现财力与事权的匹配,是否有助于达到既定的政策目标。贯彻十八届三中全会精神,推进转移支 The transfer payment system is an important content and link of intergovernmental financial relations, and an important institutional arrangement for matching power with spending responsibilities. Whether the transfer payment system is perfect or not lies not in the size of the capital but also in whether the mode and structure of the transfer payment are reasonable and whether the matching of financial power and power can be achieved can help achieve the stated policy goal. Implement the spirit of the Third Plenary Session of the 18th CPC Central Committee and promote the transfer of branches