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.

摘要： 摘要：文章以民族扶贫县为研究对象，分析政府间转移支付对这一特殊群体财政收入行为的变化。在研究的内容上，主要从民族扶贫县财政收入规模的变化、税负的变化以及财政努力度的变化，层层推进，分析政府间转移支付与财政收入行为的关系。从实证研究的结果来看，政府间转移支付的确对民族扶贫县的财政收入产生了负向作用，地方政府并没有因为转移支付的增加而积极组织自有财政收入。因此，为了更好的发挥转移支付的作用，必须调整转移支付结构，完善转移支付激励机制，减少地方政府的“投机”行为。