对地方政府间转移支付的探索与思考张立新，施铭志转移支付，通常是指政府间财政转移支付。不管在什么国家，采取哪种模式的收入和支出划分，一般都会在各级政府之间和不同地方之间造成财政的横向和纵向不平衡。因此，都有必要通过各种形式的转移支付来解决不平衡的问题。... Exploration and Thinking on Transfer Payment between Local Governments Zhang Lixin, Shi Mingzhi Transfer payments usually refer to intergovernmental financial transfers. No matter in what countries, what kind of mode of income and expenditure is divided will generally cause horizontal and vertical fiscal imbalances among governments at different levels and between different places. Therefore, it is necessary to solve the imbalance issue through various forms of transfer payment. ...