本文通过地方之间、中央和地方两个博弈参与人之间的博弈对策分析说明中央应该把地方政府的收入努力程度作为衡量转移支付量的重要依据 ,这样才能使地方努力增加财政收入 ,使中央有限的转移支付量在地方政府之间分配得更加有效率、公平。 Through the analysis of the game strategy between local, central and local game players, this paper shows that the central government should take the effort of local governments as an important basis for measuring the amount of transfer payments so as to make local efforts to increase fiscal revenue so that the central government The limited amount of transfer payments is more efficient and equitable among local governments.