转移支付又称无偿支出，它主要是指各级政府之间为解决财政失衡而通过一定的形式和途径转移财政资金的活动。以焦作市辖区六县（市）财政转移支付为例，分析了对包括一般性转移支付、专项转移支付和税收返还在内的各项转移支付实施情况以及对财力均等化和地方公共服务均等化造成的影响，并从优化转移支付结构、修改转移支付测算方法、加快转移支付制度建设、强化转移支付立法等方面提出了建议。%Transfer payment, also known as the free spending, it mainly refers to all levels of govern-ment to address the fiscal imbalance between the form and the way of the transfer of financial funds ac-tivities. This paper takes six counties (city) of Jiaozuo City area financial transfer payment as exam-ples, analyzes the influence of the transfer payment implementation including general transfer pay-ments, special transfer payment and tax return, as well as the cause of the equalization of public servic-es and local fiscal equality, and from the improvement of the structure of transfer payment, improve the estimation method, transfer payment transfer payment system construction, put forward suggestions to speed up the transfer payment legislation, etc.
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