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转移支付是财政支出的重要组成部分,如何规范和监督转移支付对我国实现社会公平,构建和谐社会具有重要意义,而目前我国的财政转移支付的法律散见于不同时期的部门规章中,缺乏统一、全面、权威性较高的财政转移支付法规。我国财政转移支付制度方面和法律层次方面均存在问题,结合当代世界主要发达国家在财政转移支付立法方面的成功经验,提出对我国财政转移支付立法的构想。
Transfer payment is an important part of financial expenditure. How to regulate and supervise transfer payment is of great significance to our country to achieve social fairness and to build a harmonious society. At present, the laws of fiscal transfer payment in our country are scattered in the departmental rules in different periods, Comprehensive and authoritative financial transfer payment regulations. In our country, there are some problems in the system of financial transfer payment and the legal level. Based on the successful experience of the major developed countries in the world, this paper puts forward the conception of the legislation of fiscal transfer payment in our country.