我国财政转移支付法律制度完善的理论基础

Theoretical Basis for Improving China's Legal System of Fiscal Transfer Payment

财政转移支付法律制度是调整政府间财政关系的重要法律制度,牵涉经济发展、府际关系、法律理念等多角度、多领域的内容。我国财政转移支付法律制度的完善具有多学科理论基础,经济学领域主要是二元经济结构理论、公共产品外部性理论、财政分权理论;政治学领域主要是国家职能理论、分权与制衡理论;法学领域主要是法的正义价值、经济法平衡协调理念、宏观调控法思想。

The legal system of fiscal transfer payment is an important legal system for adjusting the intergovemmental, fiscal relationship, and it covers many fields such as economic development, relationship among government, and idea of law. The theoretical basis for improving our legal system of fiscal transfer payment is based on many subjects. In economics, it includes the theory of dual economy, the externality theory of public goods and the theory of fiscal decentralization. In political science, it includes the theory of state functions, the theory of state power division and balance. In law science, it includes the just value of law, the balance coordination idea of economic law and the theory of macro - control law.