政府间财政转移支付的法治化路径

Legalization Pathes of Intergovernmental Fiscal Transfer Payment

政府间财政转移支付的法治化对实现财税法治、规范政府间的财政关系进而实现国家治理能力现代化均至关重要。影响财政转移支付法治化的因素主要有立法层次低,立法权配置不合理,政府和市场的界线不清,政府间财权与事权及支出责任划分不明确,现有制度的设计和执行偏离财政转移支付法的价值和理念。基于此,合理划分各级政府间的财权和事权并予以法定化,是建立财政转移支付制度应当具备的先决条件。提高财政转移支付法的立法层次,制定《政府间财政转移支付法》,内嵌衡平理念,追求实质公平,同时不应忽视激励性指标的运用。同时,加强政府间财政转移支付的程序保障,尽快出台预算法实施细则,硬化预算约束,建立切实可行的监督体系和问责机制。

Legalization of intergovernmental fiscal transfer payment is of crucial importance to realize the rule of fiscal and taxation law and regulate the fiscal relationship between governments,and then realize the modernization of governance ability. The major factors affecting legalization of intergovernmental fiscal transfer payment are as follows： legislative level is too low; the legislative power configuration is unreasonable; the boundary between government and the market is not clear; the intergovernmental financial powers and responsibilities and expenditure responsibility are not divided clearly,the design and implementation of current system deviate the value and idea of the law of fiscal transfer payment. On the basis of the above factors,the reasonable division of the financial powers and responsibilities between the governments is the first prerequisite to establish a financial transfer payment system. The fiscal transfer payment legislation level should be improved,and the fiscal transfer payment law should be made to embed equitable idea and implement substantial justice. Meanwhile,it should not ignore the use of incentive measure. In addition,the procedural guarantee of fiscal transfer payment should be strengthened. It is very important to harden budget constraint and set up practicable supervision system and accountability mechanisms.