关于建立我国财政转移支付法律制度的构想

The Conception of Establishing the Law System of Financial Shift Payment in China

财政转移支付法律制度,是用于调整在财政转移支付过程中所发生的经济关系的法律制度,它是由国家通过立法来确认和保障的。我国从1994年实行分税制以来。对财政转移支付只是通过一些政府规章进行规定,还没有权威的法律制度对其进行约束。从我国财政转移支付法律制度存在的主要问题出发,借鉴国外财政转移支付法律制度的成功经验,在立足本国国情和服务社会主义市场经济建设的基础上,提出建立我国财政转移支付法律制度的若干构想。

The law system of financial shift payment refers to all law systems of economical relations which occurs in adjusting the process of financial shift and is confirmed and guaranteed by the governmental law.Since the enforcement of tax distribution system in China,our financial shift payments are some regulations which were carried on by the governmental rules and we don’t have some authoritative law system which restrains the financial shift payment.The article attempts to start with the main problems which exist in our system of financial shift payment and draws lessons from the success of foreign countries Then it puts forwards several conceptions about how to establish our system of financial shift payment.