本书选取转移支付对县级财力差距的影响为研究对象，以2005—2009年为观测期，在历史总结和现状分析的基础上，从转移支付前后县级财力的项目构成、地区构成、影响因素等角度进行了比较和分析，并采用收敛性分析对前述实证结果进行检验。结果显示，转移支付在一定程度上平衡了县级财力差距，但是转移支付调节后的县级财力差距依然较大，其均等性效果仍旧有限，就此提出改革并完善转移支付，从而平衡县级财力差距、促进公共服务均等化的政策建议。

This book selects the impact of transfer payments on the financial gap at the county level as the research object, takes 2005-2009 as the observation period, compares and analyzes the project composition, regional composition and influencing factors of county-level financial resources before and after the transfer payment on the basis of historical summary and current situation analysis, and uses convergence analysis to test the above empirical results. The results show that transfer payment balances the county-level financial gap to a certain extent, but the county-level financial gap adjusted by transfer payment is still large, and its equalization effect is still limited.（AI翻译）

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