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制定财政转移支付法是规范政府财政转移支付行为、完善公共财政法律体系的需要。财政转移支付立法需要探讨解决的问题很多,但最为主要的是首先确立该法的基本原则。我国财政转移支付法应当确立事权与财权相一致、公平、公开、法定这几项基本原则,并应当在具体的制度设计中体现出来。
The formulation of the fiscal transfer payment law is to regulate the government financial transfer payments, improve the legal system of public finance needs. Fiscal transfer payment legislation needs to be explored to solve many problems, but the most important thing is to first establish the basic principles of the law. China’s fiscal transfer payment law should establish the basic principles of consistency, fairness, openness and statutory power between the power and the financial, and should be reflected in the specific system design.