The [[transfer function]] of a [[discrete-time LTI system]] can be found by applying the [[z-transform]] to the general form of the [[difference equation]]:
$\sum_{k=0}^{N} a_k y(n-k) = \sum_{k=0}^{M} b_k x(n-k)$
using the [[time shifting property of the z-transform]]:
$Y(z) \sum_{k=0}^{N} a_k z^{-k} = X(z)\sum_{k=0}^{M} b_k z^{-k}$
Using the [[convolution property of the z-transform]] it is easy to conclude that the transfer function of an LTI system is the z-transform of the output signal divided by the z-transform of the input signal:
$
H(z) = \frac{Y(z)}{X(z)}
$
that is
$
H(z) = \frac{\sum_{k=0}^{M}b_{k}z^{-k}}{\sum_{k=0}^{N}a_{k}z^{-k}} = \frac{P(z)}{Q(z)}
$
where the numerator and denominator are polynomials in $z$.
The [[transfer function]] of [[discrete-time LTI system]] defined by a [[difference equation]] is rational:
$
H(z)=\frac{P(z)}{Q(z)}
$
where $P(z)$ and $Q(z)$ are polynomials in $z$.
The roots of $P(z)$ are called **zeros** of the transfer function $H(z)$.
The roots of $Q(z)$ are called **poles** of the transfer function $H(z)$.