有效缓解我国地方财政困难,是各级政府部门有待解决的难题。本文通过上级政府给予保靖民族贫困山区县转移支付的实证分析,指出了我国现行转移支付制度存在的缺陷,对缓解民族贫困地区财政困难效果不佳,并从促进缓解地方财政困境的角度,提出了完善我国转移支付制度的建议和措施。 Effectively alleviating the local financial difficulties in our country is a problem to be solved by government departments at all levels. This paper points out the shortcomings of the current transfer payment system in our country through the empirical analysis of the transfer payments by the superior government to the impoverished mountainous counties in Baojing County. It points out the weakness of the financial difficulties in alleviating the poverty in the ethnic poor areas and from the perspective of promoting the alleviation of the local financial difficulties. Suggestions and measures for improving China’s transfer payment system.