社会保障转移支付是促进落后地区社会保障事业发展和区域间社会保障制度均衡发展的一项重要政策手段。一般可以将社会保障转移支付分为非配套性社会保障转移支付和配套性社会保障转移支付两种基本形式。不同的社会保障转移支付方式,都是以其特有的方式及其效应达到增加落后地区社会保障财力的目的。贫困地区和富裕地区的地方政府社会保障需求弹性差异导致同样的来自中央政府的社会保障转移支付所带来的效应是不一样的。通过运用效用的无差异曲线和预算约束线方法,证明与财政转移支付制度密切相关的粘蝇纸效应现象在社会保障转移支付中同样存在,并分析在财政幻觉下社会保障转移支付粘蝇纸效应的产生过程,所以中央政府对地方政府的社会保障转移支付绝对不是仅仅拨款给地方政府那么容易,而是伴随着一系列的规划、授权和监管等问题。 Social security transfer payment is an important policy measure to promote the development of social security in backward areas and the balanced development of social security systems in different regions. Generally, the social security transfer payment can be divided into two basic forms: non-matching social security transfer payment and supporting social security transfer payment. Different modes of social security transfer payments are aimed at increasing the social security funds in underdeveloped areas by their unique ways and effects. Differences in the elasticity of demand for social security in local governments in poor and affluent areas lead to the same effect of the same social security transfer payments from the central government. By using the utility indifference curve and the budget constraint method, it is proved that the phenomenon of the flies fly paper closely related to the fiscal transfer payment system also exists in the social security transfer payment. And the paper analyzes the effect of the transfer of the social security pay-flies paper under the financial illusion Therefore, the central government’s transfer of social security to local governments is definitely not as easy as allocating funds to local governments. Instead, it is accompanied by a series of issues such as planning, authorization and supervision.