转移支付制度改革是建设现代财政制度进程中的重要课题。考虑到地方政府重投资轻民生的支出偏好和政府间信息传递的不对称性，以及切实提高地方政府治理能力的必要性，中央政府对地方政府的转移支付资金用途指定不宜过细。作为转移支付手段，用途指定较宽泛并按因素法分配资金的分类拨款，更有利于推进我国国家治理体系和治理能力现代化这一改革目标的实现。扩大分类拨款的范围不仅与中央政府的治理需要相匹配，并且有助于提高地方政府的治理能力，应成为我国专项转移支付制度的改革方向。

Reform of transfer payments is a key issue in the construction of Chinas modern fiscal systemGiven the local governments spending preference on investment rather than on public service,the asymmetry in intergovernmental information transmission,and the necessity of improving the actual governance capability of the local government,the use of transfer payments should be stipulated by the central governmentAnd yet,the range of the services should not be specified in excessive detailsAs a means of transfer payments,block grant is more beneficial to the realization of the modernization of Chinas governance systemNot only does it match the need of governance needs,but also it helps to improve governance capabilityTherefore,block grants should become the direction for the reform of special transfer payments.