具体实现php+Mysqli利用事务处理转账问题的方法如下：

<?php 
  header("Content-type:text/html; charset=utf-8"); 
     $mysqli = new mysqli("localhost", "root", "064319", "php"); 
  $mysqli->set_charset("utf8"); 
   
  if($mysqli->connect_errno) { 
   die('数据库连接失败'.$mysqli->connect_error); 
  }