本文指出了我国现行政府间财政转移支付制度存在的主要缺陷 ,并分析了主要制约因素 ,在此基础上提出了完善我国转移支付制度应遵循的原则 ,以及改革和完善现行制度的主要措施 ,最后提出了一个过渡性的模式设想 This paper points out the main shortcomings of the current intergovernmental financial transfer payment system in our country, and analyzes the main constraints. On this basis, it puts forward the principles to be followed in perfecting the transfer payment system in our country and the main measures to reform and perfect the current system. Finally, Proposed a transitional model idea