财政转移支付作为公共支出的重要部分,是实现地方财政自治的财力保障,更是财税法治改革的关键。但是,我国的财政转移支付存在着结构不够合理、法治化程度低等问题,不利于地方政府的财政自治。文章认为在经济发展新常态下,从有利于地方财政自治的视角出发,对财政转移支付的理念进行更新、结构进行调整、制度进行重构,并根据转变政府职能的要求,划清政府与市场的边界,建立现代财政体制。 As an important part of public expenditure, fiscal transfer payment is the financial guarantee to realize the autonomy of local finance. It is also the key to the fiscal and tax reform. However, the fiscal transfer payment in our country is not reasonable in structure and low in legalization, which is not conducive to the financial autonomy of local governments. The article holds that under the new normal economic development, from the perspective of the benefit of local fiscal autonomy, the concept of fiscal transfer payment should be renewed, the structure should be adjusted and the system should be reconstructed. According to the requirements of transforming government functions, the government and the market should be drawn Border, the establishment of a modern financial system.