构建我国转移支付制度应注意的问题西南财经大学财税学院文英一、我国转移支付制度应当具备“四化”１．弹性化。不能把对一地的补助搞成定额或定率及定额递增的办法，避免固化中央政府的支出结构。因此，我国应减少或逐步取消目前中央对地方的“定额补助”形式。２．公式... Construction of China’s transfer payment system should pay attention to the problem of Southwestern University of Finance and Economics Wenying one, China’s transfer payment system should have “four” 1. Flexible. The subsidy for one place can not be used as a quota or fixed rate and as a fixed increment, so as to avoid curing the central government’s expenditure structure. Therefore, our country should reduce or gradually eliminate the current form of “quota subsidy” from the central authorities to local governments. 2. formula...