转移支付制度已成为市场经济国家处理政府间财政关系的普遍做法和基本方式。依据国家中央财政和地方财政关系的不同,可分为分权、集权两种主要类型,不同类型的国家,其政府间转移支付采取的方式与特点也不同。总体来讲,联邦制国家如美国、德国等,其财政体制为分权型,相应地中央对地方的转移支付规模较小。日本和法国等作为单一制国家,其财政体制为集权型,相应地中央财政对地方财政的转移支付规模较大。本文将分别以美国、德国、日 The transfer payment system has become a common practice and a basic way for market economy countries to deal with the intergovernmental fiscal relations. According to the difference between the state central finance and the local finance, it can be divided into two main types of decentralization and centralization. Different types of countries have different modes and characteristics of intergovernmental transfer payments. In general, federal countries such as the United States and Germany have decentralized fiscal systems and correspondingly smaller central-to-local transfers. As a single state, Japan and France have a fiscal system of centralized type. Correspondingly, the transfer of central government finance to local finance is relatively large. This article will be the United States, Germany, Japan