转移支付制度作为分税制财政管理体制的一部分，具有宏观调控、促进公平、协调经济发展等功能。而我国当前的转移支付制度具有明显的过渡性与不规范性，完善我国的转移支付制度，对建立和完善社会主义市场经济体制，特别是建立适应市场经济特点和要求的财政分配格局，适应西部 As part of the fiscal management system of tax-sharing system, the transfer payment system has the functions of macroeconomic regulation and control, promotion of fairness and coordination of economic development. However, the current system of transfer payment in our country has obvious transitional and non-normative, perfecting the system of transfer payment in our country. It is necessary to establish and perfect the socialist market economic system, especially to establish a fiscal distribution pattern that adapts to the characteristics and requirements of the market economy,