我国自1995年实施财政转移支付制度以来,转移支付占财政支出比重的增长速度在不断加大,其中绝大部分都投向西部开发。中央政府将在今后逐步提高财政收入在国内生产总值中所占的比例,以集中更大的财力来实施西部大开发战略。一、财政转移支付法律制度 Since the implementation of the fiscal transfer payment system in our country in 1995, the growth rate of transfer payments as a proportion of the fiscal expenditure has been steadily increasing, most of which are for the development of the western region. In the future, the central government will gradually raise the proportion of fiscal revenue in its GDP so as to concentrate more financial resources on the implementation of the strategy for the great development of the western region. First, the financial transfer payment legal system