国外财政转移支付法律制度及其经验概介

Foreign FTPLS and Experience

财政转移支付法律制度是实行分税制国家的一项基本的财经法律制度。它在加强宏观调控、协调地区均衡、维护国家稳定、促进社会和谐发展等方面发挥着重要的作用。本文拟通过对美国、日本和德国等国家财政转移支付法律制度的成功经验进行考查和总结,为我国的财政转移支付法律制度的完善提供借鉴。

As a basic financial and law system in countries with classifying-tax system, Financial Transferring Payment Law and System （FTPLS） plays an important role in strengthening macroscopic adjustment, facilitating regional balance, maintaining country＇s stability, promoting harmonious development of the society. This article intends to provide references for the improvement our FTPLS by researching and concluding the successful experience of countries like America, Japan, Germany, and so on.