专项转移支付于现代财政中广泛使用,对平衡协调上下级政府财政起着关键作用。然而,在中国的现代法治建设中,专项转移支付的资金分配往往缺乏立法规制,立法层级不清,内容缺漏。顺应经济体制和政治体制的改革,以他山之石为借鉴,我国的专项转移支付立法完善已成为题中之义。 Special transfer payments are widely used in modern finance and play a key role in balancing the financial affairs of upper and lower levels of government. However, in the construction of the modern rule of law in China, the allocation of funds for special transfer payments often lacks legislative provisions, the legislative hierarchy is unclear, and the contents are lacking. Conforming to the reform of the economic system and the political system and using the stones of other hills as a reference, the perfection of our country’s special transfer payment legislation has become a matter of justice.