转移支付制度不是单纯的财政问题，而是涉及到政治、经济领域方方面面的多元问题。因此，规范转移支付制度要受到多项外部因素的约束，依笔者之见，对于这一问题不应操之过急。而应当随着政治经济体制改革的深入逐步推进。就笔者个人观点，其外部约束因素至少表现为以下几个方 The transfer payment system is not a mere financial issue but a multi-dimensional one that involves all aspects of politics and economy. Therefore, to regulate the transfer payment system to be subject to a number of external constraints, according to the author’s opinion, for this issue should not be hurried. But should be gradually promoted with the deepening of political and economic reform. As far as the author’s personal point of view, its external constraints at least show the following parties