财政转移支付,原义是财政资金转移(转让),它是世界上大多数国家政府财政支出体系中的一个重要组成部分。从国际经验看,转移支付主要包括中央对地方政府拨付的各项补助、政府对国有企业的补贴以及政府向个人提供的养老金和失业救济金等。我们通常所说的财政转移支付主要是指中央(联邦)政府向地方政府拨付的各项补助,各项补助适用的财政统计原则有 Financial transfer payments, the original meaning is the transfer of financial funds (transfer), it is the world’s government spending system in most countries an important part. From the international experience, transfer payments mainly include the grants disbursed by the central government to local governments, government subsidies to state-owned enterprises and pensions and unemployment benefits provided to individuals by the government. We usually refer to the transfer of finance mainly refers to the central (federal) government allocated to the local government subsidies, the grants applicable to the principles of financial statistics are