The lower level solves the income. Central transfer payment refers to the funds collected by the central government from provincial governments to achieve the balance of payments of the national endowment insurance fund. In the process of implementing the central adjustment system of the basic old-age insurance fund for enterprise employees, the provincial social insurance agency shall implement the Accounting System of Social Insurance Fund, and conduct accounting for the central adjustment fund by setting up detailed accounts of the central adjustment fund under the income accounts at lower levels. In addition, the establishment of central transfer funds under lower income accounts is mainly to standardize and unify the accounting methods of central transfer funds and ensure the safety and integrity of central transfer funds. Therefore, by setting up the central transfer payment fund under the lower income account.