现行的转移支付办法对贫困地区基层财政困难的影响主要表现在以下几个方面。一、方法不科学,存在明显的基数法痕迹。现行的财政转移支付制度在因素的选择和权数的设定上缺少可靠的计量依据,东部发达地区及中西部欠发达地区的特殊因素考虑不足,对专项转移支付和既无统一标准、又 The current transfer payment methods affect the financial difficulties of grass-roots units in poor areas mainly in the following aspects. First, the method unscientific, there is a clear cardinal mark traces. The current fiscal transfer payment system lacks reliable measurement basis on the choice of factors and the establishment of weights. The special factors in the developed areas in the east and the undeveloped areas in the central and western regions are insufficiently considered, and there is no uniform standard for the transfer payments.