...；财政转移支付制度；教育经费分担 [gap=8174]Key words: developed countries; compulsory education; fiscal transfer system; educational expenditure sharing ...
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Tt is important to form a normalized financial transfer payment system in order to perfect the fiscal system.
如何建立规范的财政转移支付制度，是当前进一步完善分税制财政体制的重大问题。
The general purpose transfer payment is an important part of our country's fiscal transfer payment system.
一般性转移支付是目前我国财政转移支付制度的重要组成部分。
The closing part, i. e. : how to improve fiscal transfer payment system in our country is the key point in this article.
文章最后部分一如何完善我国财政转移支付制度，是全文的重点。
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