完善我国财政转移支付制度的探讨财政部财政科学研究所“政府间转移支付”课题组转移支付，严格地讲是来自西方经济学的概念。在西方经济学和财政学中，一般将政府的财政支出分为两大类：政府购买和转移支付。转移支付是指除政府购买之外的那些不以取得商品和劳务作为补偿... Improve the system of China’s fiscal transfer payment Research Institute of Finance Ministry of Finance “Intergovernmental transfer payments” task group transfer payments, strictly speaking, from the concept of Western economics. In Western economics and finance, government expenditures are generally divided into two broad categories: government purchases and transfer payments. Transfer payments refer to those other than government purchases that are not compensated for the acquisition of goods and services ...