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１９９９ 年９ 月我国政府对所得税与居民收入同时出台了一系列政策，标志着政府转移支付政策改革的深化。首先，从经济学角度给出了转移支付政策理论依据，分析了转移支付对促进公平分配与经济效率的作用。其次，从两个方面对我国转移支付政策进行实证分析：（１）１９８５ 年以来政府转移支付与居民消费需求运行规律；（２） 当前经济形势下我国转移支付政策与其他经济政策效果的比较分析。最后，对我国转移支付政策发展方向提出了建议。
In September 1999, our government issued a series of policies on income tax and income at the same time, marking the deepening of the government transfer payment policy reform. First of all, from the economic point of view, the theoretical basis of the transfer payment policy is given, and the role of transfer payment in promoting fair distribution and economic efficiency is analyzed. Secondly, the paper analyzes the transfer payment policy in our country from two aspects: (1) the operation rules of the government transfer payment and the resident consumption demand since 1985; (2) the comparative analysis of the transfer payment policy and other economic policies in the current economic situation . Finally, some suggestions on the development of transfer payment policy in our country are put forward.