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政府间财政转移支付制度,是减轻和消除政府财力不平衡的基本手段,是实现地区间基本公共服务均等化的有效途径。当前,国内许多专家学者从经济学、财政学、管理学等角度对财政转移支付展开研究,取得了一些成果。本文认为:财政转移支付还需要更多地从法学角度进行思考、研究,制定相应的制度。本文针对当前财政转移支付中目标错位、政府间事权财权不明晰、运行过程欠科学三方面的问题,提出推进《财政转移支付法》制定步伐、用法律形式明确划分各级政府事权范围、健全财政转移支付监督制度等三个方面的建议,力求在现有研究的基础上,实现基本公共服务视域下财政转移支付之立法重构。
Intergovernmental transfer payment system is to reduce and eliminate the basic means of government funding imbalance is to achieve an equalization of basic public services between regions an effective way. At present, many experts and scholars in China have carried out research on financial transfer payment from the aspects of economics, finance and management, and achieved some results. This paper argues that: fiscal transfer payments also need more thinking from the legal point of view, research, develop the appropriate system. In this paper, the current fiscal transfer payment target dislocation, intergovernmental power property rights is not clear, the operation of the process of lack of scientific issues, put forward to promote the “fiscal transfer payment law” to make the pace of the legal form of a clear division of government authority at all levels, improve financial Transfer payment supervision system and other three recommendations, and strive to achieve the basic public services based on the public transfer of public finance reconstruction legislation based on the existing research.