规范的转移支付制度应是再对实现地区间公共服务均等化具有重要作用的同时,对地方政府的财政努力不适成负影响,但是我国目前对转移支付制度的研究往往忽视了它对地方政府的负激励作用。因此,通过对国内外谊领域的研究状况进行分析,有利于了解现状并推进该领域的深入研究。 Normative transfer payment system should play an important role in realizing the equalization of public services in different regions, meanwhile, it will have a negative impact on local government’s financial efforts and discomforts. However, the current research on transfer payment system in our country often neglects its influence on local government Negative incentive effect. Therefore, by analyzing the research status of the friendship field at home and abroad, it is beneficial to understand the status quo and promote further research in this field.