政府转移支付制度是大多数发展中国家和转轨国家地方政府财政的基石。它是指除政府购买之外的不以取得商品和劳务作为补偿的财政支出，是一个国家中央政府与地方政府，在既定的职责和支出责任以及税收划分框架下的财政资金的相互无偿转移，包括中央政府对地方政府的各项补助、? Government transfer payments are the cornerstone of the finances of local governments in most developing countries and countries in transition. It refers to the government expenditure not to purchase goods and services as compensation for the financial expenditure is a national central government and local governments in the established responsibilities and spending responsibilities and tax allocation under the framework of the mutual financial transfer of funds, Including the central government on the local government subsidies?