我国财政转移支付法律制度的缺陷及完善措施

China Financial Transfer Payment System Defects and Countermeasures

财政转移支付是现代国家财政运作的主要形式之一,法制化是现代财政转移支付本身不可或缺的重要内涵。中国的财政转移立法存在政府间事权、财权划分不清,财政转移支付资金的分配不规范,缺乏合理标准,财政转移立法层次低缺乏法律权威性等问题。完善我国财政转移支付法律制度,使其真正发挥出完善宏观调控、弥补财政缺口、矫正辖区外溢,进而实现各地区公平发展的作用,对于促进国家的政治稳定、经济发展及社会和谐具有重要的现实意义。

As one of the main forms of modem state financial operations, the legal system of financial transfer payment is important. Chinese financial transfer payment system has many deficiencies, such as intergovernmental unclear demarcations, the distribution of funds lack of standard, low - level legislation etc. Perfecting Chinese financial transfer payment system is of practical significance in promoting the country＇ s political stability, economic development and social harmony.