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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,而目前我国有关财政转移支付的法律散见于不同时期的部门规章中,缺乏统一、全面、权威性较高的财政转移支付法规。我国财政转移支付在制度方面和法律层次方面均存在问题,有必要从立法上对其加以完善。
Transfer payment is an important part of the financial expenditure. How to regulate and supervise the transfer payment is of great significance for our country to achieve social fairness and build a harmonious society. At present, the laws on financial transfer payment in our country are scattered in the departmental rules in different periods, Comprehensive and authoritative financial transfer payment regulations. There are some problems in the aspects of system and law in our country’s financial transfer payment, so it is necessary to improve it from the legislation.