Abstract: The establishment of Chinas intergovernmental fiscal transfer system is an important institutional innovation of the taxsharing system （TSS） reform in 1994 This system not only constitutes an important part of Chinas modern intergovernmental fiscal system，but also provides institutional guarantee for the great success of the TSS reform in the past 30 years Looking at the past reform process，every major adjustment of the intergovernmental fiscal transfer system was taken place under the background of profound fiscal and/or economic reforms，and was always adjusted in a timely manner in accordance with the shift of national development strategy at different stages Standing at the historical juncture of the 30th anniversary of the TSS reform，this paper systematically reviews the historical evolution of Chinas intergovernmental fiscal transfer system in the past 30 years，summarizes the main achievements of its reform，and explains the inherent economic and political logic of the evolution of the transfer system over time This paper draws the following three conclusions 
First，as an important part of the modern intergovernmental fiscal system，the intergovernmental transfer system has always served the overall reform of the fiscal system in the past 30 years，and has served as an important tool for the fiscal system to fulfill national strategies and ensure the smooth advancement of economic and social reforms 
Second，in the past 30 years of reform，Chinas intergovernmental fiscal transfer system has reached remarkable achievements For one thing，the overall scale of fiscal transfer system has continued to increase，which has effectively supported the economic and social development of the underdeveloped areas in the central and western regions For another，the structure of the transfer system has been continuously optimized in the way that general fiscal transfer with the equalization purpose has been gradually established as the main component of the fiscal transfer system
Third，the historical evolution of Chinas intergovernmental fiscal transfer system has followed its inherent economic and political logic In terms of economic logic，Chinas intergovernmental fiscal transfer system has always served the overall reform of the fiscal system and has always aimed to achieve equalization of basic public services across regions In terms of political logic，Chinas intergovernmental fiscal transfer payment system has always focused on coordinating regional development and enhancing national cohesion and is oriented toward achieving specific policy goals of the central government

Key words: intergovernmental fiscal transfer system, tax-sharing system reform, logics of institutional changes

摘要： 中国政府间转移支付制度的建立是1994年分税制财政体制改革的重要制度创新。这一制度既构成了中国现代财政体制的重要组成部分，也为过去三十年分税制改革取得的巨大成功提供了制度保障。纵观过往的改革历程，政府间转移支付制度的每一次重大调整背后都有着深刻的财政体制和经济体制改革背景，始终服务于财政体制改革全局，并充当了财政体制落实国家战略、保障经济社会改革顺利推进的重要工具。站在分税制改革三十周年这一历史节点上，本文系统回顾中国政府间转移支付制度在过去三十年的历史演进，总结其改革所取得的主要成效，并阐释其制度变迁的内在经济和政治逻辑。这不仅有助于我们深刻理解这一制度的发展历程和运行规律，也为下一阶段进一步优化政府间转移支付制度,并在此基础上完善现代财政制度提供重要的历史借鉴和理论支撑。

关键词: 政府间转移支付, 分税制改革, 制度变迁逻辑