财权、财力与政府间财政转移支付的法治化

我国中央与地方之间，上级与下级政府之间，事权常作非正式调整，财力也常发生非正式转移配置。从总体来说，事权下移，财权有所上收，而财力则作不规则转移，这直接导致了基层县乡政府的财政困局。财政转移支付作为一项贯彻国家政策意图、实现社会公平的基本财政平衡制度，在我国由于其法律规制的程度过低，其实效难以充分发挥。因此，循序渐进，实现我国财政转移支付制度的法治化是一项紧迫的时代课题。

Legalization of the Financial Transfer Payment System among the Power of Revenue,Financial Resources and Government

In our country,between the central and the local,the higher and the lower authorities,there are always informal adjustments of the routine power,and informal transfer of the financial distribution.Generally speaking,this informal transfer has brought financial difficulty to the village governments.The Financial Transfer Payment System is a primary financial balance system to carry out national policies and realize social equity,but it hasn't been brought into full play yet because of the low level of the legality.Therefore,it is a critical problem of the times to realize the legalization of the financial transfer payment system.