确立规范化的地方转移支付制度,既是完善我国现行分税制财政体制的迫切需要,也是保证地方政府职能正常运转,促进我国国民经济协调发展的必然要求。在系统总结现有过渡期地方转移支付办法的基础上,建立科学规范的地方转移支付制度已势在必行。本文就该问题进行简要探讨。一、规 Establishing a standardized local transfer payment system is not only the urgent need to perfect the current fiscal system of our country’s current tax-distribution system, but also the necessary requirement of guaranteeing the normal operation of local government functions and promoting the coordinated development of our national economy. Based on the systematic summarization of the existing local transfer payment methods during the transition period, it is imperative to establish a scientific and standardized local transfer payment system. This article briefly discusses the issue. First, regulations