我国现行的财政转移支付制度始于1994年分税制改革。经过十几年的发展和完善,初步建立起政府间财政转移支付制度的框架,在平衡东西部地区差异,促进经济均衡发展及西部大开发等多个方面取得了明显成效。但是从近几年中央预算执行审计调查了解的情况看,该制度还很不完善。国家审计机关应充分发挥作为保障国家经济社会健康 The current fiscal transfer payment system in our country began with the tax-sharing reform in 1994. After more than a decade of development and improvement, the framework of the inter-governmental financial transfer payment system has been initially set up and remarkable achievements have been made in balancing the regional differences in the east and the west, promoting the balanced development of economy and the development of the western region. However, judging from the audit conducted by the Central Government in recent years, the system is still far from perfect. National auditing organs should give full play to their country’s economic and social health