【摘要】 我国实施分税制改革以来,财政转移支付立法已成为我国财政法治建设的重要组成部分。但是,现行制度与建立公共财政体制的要求相比仍有较大差距,相关立法仍呈现出相当滞后的状态,立法层次低、政府间事权与财权划分不清、横向转移支付制度缺失、财政转移支付结构不合理、财政转移支付监督制度不健全等问题突出。因此,深入分析我国的现实情况,努力借鉴国外财政转移支付立法的有益经验,加快完善我国财政转移支付法律制度,已成为当前财政立法领域的当务之急。更多还原

【Abstract】 Legislation of fiscal transfered payment has been an important part of fiscal legal system in China.But there still exists a gap between existing system and the demand of establishing the public fiscal system.Therefore,it is crutial for us to accelerate the perfection of Chinese legal system of fiscal transferred payment by analyzing the practical situation and drawing the beneficial expeirence of foreign legislation of fiscal transferred payment.更多还原