论中央与地方财政转移支付关系的法律调控

Legal Regulation of Financial Transfer Payment between the Central and Local Governments

财政转移支付是中央与地方财政关系的重要构成内容,它有效协调中央与地方的财政关系。从不同的角度分析,中央与地方财政转移支付表现出再分配性、无偿性、赠与性、间接调控性等多重特点。中央与地方财政转移支付的目标、形式、数额和附加条件,都是财政转移支付法调控的重点。我国正在制定《财政转移支付法》,应针对财政转移支付法调控的重点和我国中央与地方财政转移支付存在的问题,确立转移支付的目标,规范转移支付的形式,优化转移支付资金的计算确定方法和附加条件的设定。

Financial transfer payment is of great importance as for harmonization of the financial relationship between the central and local governments. Viewing from different angles, one can see the features the transfer payment embodies： redistribution, gratuitousness, presentation and indirect regulation. Financial transfer payment law typically focuses on the goal, form, amount and additional terms of the payment between the central and local governments. Since China is making its financial transfer payment law, the key points in relevant laws and the main problems in financial transfer payment between the central and local governments of China should be considered so as to attain the goal, prefer the form, improve the payment calculation way and ascertain the additional conditions.