公共财政包括财政收入和财政支出,其中转移支付作为财政支出的重要组成部分,具有明显的公共财政拉动经济增长、调节收入分配和配置资源的功能,更是政府实现财力均等化和公共服务均等化的重要途径。一、财政转移支付按照转移支付的项目划分,我国中央财政对地方财政的转移支付包括财力性转移支付、专项转移支付、税收返还三种方式。其中,财力性转移支付又包括:一般性转移支 Public finance includes fiscal revenue and public expenditure. Transfer payment, as an important part of public expenditure, has the function of stimulating economic growth, adjusting income distribution and allocating resources. It is also the realization of the equalization of financial resources and the equalization of public services Important way. First, the transfer of financial transfer According to the transfer of the project division, the transfer of the central government’s financial transfer to local finance, including financial transfer payments, special transfer payments, tax returns in three ways. Among them, financial transfer payments in turn include: general transfer of branch