转移支付是一种再分配制度,属于财政学中财政支出的范畴。转移支付制度是分级财政管理体制的重要组成部分,是在市场经济条件下处理中央政府与地方政府及地方政府之间的财政分配关系,实现财力均衡的基本手段。我国目前中央政府通过转移支付,调节社会 Transfer payment is a system of redistribution, which belongs to the category of fiscal expenditure in finance. The transfer payment system is an important part of the hierarchical fiscal management system and the basic means of handling the fiscal distribution between the central government, local governments and local governments in a market economy and achieving a balanced financial performance. At present, the central government in our country adjusts society by transferring payments