当前,中国社会保障转移支付中存在着财政社会救助投入过低、区域政府财政社会保障支出负担苦乐不均的现状;建立公平合理、科学规范的财政社会保障转移支付制度能有效缓解社会保障转移支付中的结构失衡和区域差异,真正实现社会保障制度维护社会安全、促进社会稳定的功能。 At present, there are some problems in China’s social security transfer payment, such as the low investment in financial and social assistance and the unequal distribution of financial and social security expenditure in the regional government. The establishment of a fair, reasonable and scientific financial and social security transfer payment system can effectively alleviate the social security transfer Structural imbalances in payments and regional differences, so as to truly realize the social security system’s function of safeguarding social security and promoting social stability.