【摘要】 转移支付是财政支出的重要组成部分,如何规范和监督转移支付对我国实现社会公平、构建和谐社会具有重要意义。本文针对我国在财政转移支付制度方面和法律层次方面存在的问题,并结合当代世界主要发达国家在财政转移支付立法方面的成功经验,提出对我国财政转移支付立法的构想。更多还原

【Abstract】 As an important component of the expenditure,how to standardize and supervise the transfer payment is of significance to realize China’s social justice and construct the harmonious society.But at present,the law of financial transfer payment in China can be found in different rules and regulations,lacking unification,comprehensiveness and authority.There are problems in the aspect of system and the legislation.Based on the main developed countries’ successful experience in the financial transfer payment legislation,the paper gives opinion of Chinese legislation on financial transfer payment.更多还原