Abstract: Abstract: This paper analysis of intergovernmental transfers of revenue for this special group of behavioral changes. The contents of the study, mainly from the national poverty county finance income scale changes, tax changes and changes in the degree of fiscal effort, every level to promote, analyze intergovernmental transfers and revenue behavior. From the results of empirical research, intergovernmental transfers indeed national poverty counties in revenue generated negative effect, local government and not because of an increase in transfer payments and actively organize their own revenue. Therefore, in order to better play the role of transfer payments, transfer payments must adjust structure; improve the transfer payment incentives to reduce local government's "speculative" behavior.