它是我国政府预算中一般性转移支付的形式之一。专项转移支付是上级政府为了实现特定的宏观政策目标以及对委托下级政府代理的一些事务进行补偿而设立的专项补助资金。其特点在于“专项”二字,即专款专用,不能挪作他用。比如说,自国有企业改革以来,很多人的基本养老保险、工伤 It is one of the forms of general transfer payment in our government budget. Special transfer payment is a special subsidy fund set up by the higher level government in order to achieve specific macroeconomic policy objectives as well as some tasks entrusted to lower level government agencies. It is characterized by “special” word, that is earmarked, can not be used for other purposes. For example, since the reform of state-owned enterprises, many people have basic old-age insurance and work-related injuries