财政补贴是一种影响相对价格结构，从而可以改变资源配置结构、供给结构和需求结构的政府无偿支出。从性质上看，财政补贴属于一种转移支出，由定义可以看出，它是政府的无偿转移支出，政府换不回任何东西，而领取补贴者却可以通过补贴增加实际收入。财政补贴和社会保障支出同 Financial subsidies are a kind of government unpaid expenditure that affects the relative price structure and thus can change the resource allocation structure, supply structure and demand structure. From a qualitative point of view, the financial subsidies belong to a kind of transfer expenditure. It can be seen from the definition that it is the government’s non-payment transfer expenditure. The government can not return anything but the subsidy recipients can increase the actual income through subsidies. Financial subsidies and social security spending the same