摘要
转移支付是各级政府之间为解决财政失衡而通过一定的形式和途径转移财政资金的活动。我国应借鉴发达国家的立法经验 ,依法确立转移支付的目标与基本原则 ,优化转移支付监管体制 。
Payment by transfer refers to transferring transactions of funds by governments at different levels in order to solve problems in financial inbalance.Our country should learn from legislative experience of developed countries and set up aims and basic principles for payment by transfer so that the supervisory mechanism of payment by transfer can be improved and the legislation concerning payment by transfer can be perfected.
出处
《内蒙古大学学报（哲学社会科学版）》
CSSCI
2000年第6期64-68,共5页
Journal of Inner Mongolia University(Philosophy and Social Sciences)
关键词
转移支付制度
转移支付法
立法
监管体制
中国
transfer payment system
the law on payment by transfer
legislation
supervisory mechan(
