设计科学、规范的财政转移支付办法，关键在于合理、公平地测算标准财政收入和支出。近年来，相当一部分地区财政部门在借鉴中央对地方《过渡期转移支付办法》的基础上，结合本地具体情况，在标准财政收支的测算方法上进行了大胆探索，出现了多样的标准财政收支测算方法。... The key to designing a scientific and standardized fiscal transfer payment method is to calculate the standard financial revenue and expenditure reasonably and fairly. In recent years, on the basis of drawing lessons from the Central Government’s “Measures on Transfer Payment during the Transitional Period” and combining with local conditions, the financial departments in a considerable number of regions have made bold explorations in the measurement of standard fiscal revenues and expenditures, and have emerged various standards of fiscal revenue Branch calculation method. ...