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在国家治理过程中,若中央政府与地方政府,或者上下级政府之间事权与财权不对称,便会产生纵向财政不均等,进而影响基本公共服务水平均等化的实现。因此,中央政府需将一部分“结构性剩余”财政用于转移支付,以弥补地方政府财政的“结构性赤字”。在我国,财政转移支付形式众多,转移支付法制制度亦在不断完善,但仍存在着诸多缺陷。财政法治作为法治国家建设的内容之一,必然要求财政转移支付法治化。在社会主义法治国家建设的过程中,我们应当依据法治的基本原则,完善相关的法律规范体系,规制财政转移支付行为。
In the process of state governance, if the central government and the local government or the superior and subordinate governments have the discrepancy between their power and the financial power, they will cause vertical fiscal inequality and thus affect the realization of the equalization of basic public services. Therefore, the central government needs to use part of the “structural surplus” of finance for transfer payments to make up for the “structural deficits” of local government finance. In our country, there are many forms of financial transfer payment and the legal system of transfer payments are constantly improving. However, there are still many shortcomings. As one of the contents of building a country under the rule of law, fiscal rule of law will inevitably require the transfer of finance by law. In the process of building a socialist country ruled by law, we should, in accordance with the basic principles of the rule of law, improve the relevant legal norms and regulate the fiscal transfer payment.