摘要
财政转移支付制度是中央支出的一个重要组成部分,同时也是地方政府举足轻重的收入来源,财政转移支付对于建设社会主义新农村具有重要的意义。实践中转移支付制度存在诸多问题,必须从法律角度入手,大力加强财政转移支付法规建设,全面完善支付基本法律制度。
Financial Transfer Payment is an important part of central government's payment and it is also necessary financial source for local government. Finance transfer payment has important significance to building socialistic new country. However, there are many problems of transfer payment in practice. So we must enforce legal in construction of transfer payment from the point of law, and make it perfect.
出处
《山西省政法管理干部学院学报》
2006年第3期78-80,共3页
Journal of Shanxi Politics and Law Institute for Administrators
关键词
财政转移支付
法律完善
社会主义新农村
financial transfer payment
legal perfection
socialistic new country