由于难以清晰划分政府支出责任和收入归属,我国财政转移支付立法面临困难。可行选择是:法律条文在划分政府支出责任和收入来源方面仅做笼统规定,而把更大精力放在加强转移支付资金管理上。从提高资金使用效益入手开展转移支付立法,跳出“行政性分权”的窠臼,加快公共财政制度建 Due to the difficulty of clearly dividing the responsibility of government expenditure and the ownership of income, the legislation of fiscal transfer payment in our country is facing difficulties. Feasible options are: the legal provisions in the division of government spending responsibilities and sources of income only as a general rule, and put more effort on strengthening the management of transfer payment funds. Begin to carry out transfer payment legislation from the perspective of improving the efficiency of capital utilization, jump out of the stereotype of “administrative decentralization” and speed up the construction of public finance system