Besides, the function of financial transfer payment system should be properly designed, which means that the system is a must, a rectification of the mismatching of routine power and financial power.

• 在事权与财权相统一的改革中，需要对转移支付制度的功能进行合理定位。转移支付制度是事权、财权配置中的必需安排，也是对事权、财权不匹配状况的矫正安排。