社会保障转移支付是解决政府间社会保障财政缺口和实现社会保障宏观调控的重要手段。同西方国家一样,我国也存在社会保障财政收支的横向和纵向失衡问题,各级政府的社会保障权责划分模糊,社会保障制度本身具有多层次性和地区差异性,各地社会保障水平参 Social security transfer payment is an important means to solve the financial gap of intergovernmental social security and realize the macro-control of social security. As in the western countries, there are also horizontal and vertical imbalances in the social security revenue and expenditure in our country. The social security rights and responsibilities at all levels of government are divided into different levels. The social security system itself has multiple levels and regional differences.