人们常说的转移支付一般说的是狭义的转移支付,指的是:“上级政府的财政收入转为下级政府的收入来源支付本级支出。”什么是财政转移支付制度?其又可谓“中央对地方的补助制度”或称财政均等化制度。主要的基本形式是:(1)纵向式补助。自上而下拨付补助,是围绕国家既定的宏观经济政策来调节经济分配关系。(2)横向式补助。主要表现为区域间互助,中央财政根据一定的标准用法律法 People often say that the transfer payment is generally referred to as a narrow sense of transfer payment, referring to: “Higher-level government revenue into lower-level government revenue sources to pay for this level of expenditure.” What is the fiscal transfer payment system? “Subsidies from the Central Government to the Local Government ” or the fiscal equalization system. The main basic forms are: (1) Longitudinal grants. The top-down appropriation of subsidies revolves around the economic distribution around the state’s established macroeconomic policies. (2) horizontal subsidy. Mainly for mutual assistance between regions, the central government according to a certain standard of law