对我国财政转移支付立法的反思及建议

Reflection and Suggestions on the Legislation of Financial Transfer Payment in China

我国现行的财政转移支付法律制度具有明显的非规范性和过渡性特征,亟待完善。分析现行的财政转移支付法律制度的问题与不足,可以提出相应的立法建议,主要是:加快立法建设,明确总体思路和价值取向和完善转移支付的具体制度。

The current law on financial transfer payment in China is not so standard but just transitional,which is still to be optimized.The authors analyze the problems and deficiencies in the law,based on which they advance relevant suggestions on legislation of financial transfer payment,mainly including accelerating the legal construction,setting the overall direction and value orientation as wen as perfecting the specific system.