摘要
基于横向财政平衡的需要和地区合作博弈的结果,产生了横向财政转移支付的概念。我国历史上并不存在横向转移的实践,但在我国缩小地区差距、构建和谐社会的过程中,需要建立横向财政转移支付法律制度,当前的财政改革和立法背景也提供了建立这一制度的现实契机。在我们正在修改的《预算法》和将要制定的《转移支付法》中,应该对横向财政转移支付制度予以规定,相关的配套改革也有待继续推进。
The horizontal financial transfer payment system comes into being based on the theory of financial balance as well as regional corporation and adversarial game. There was no horizontal financial transfer payment practice in the state＇s history, but we need to establish the legal system of horizontal financial transfer payment in the course of facilitating regional balance and constructing harmonious society, the current financial reform and the legislation activity also make this possible. We should regulate the horizontal financial transfer payment system in the modifying Budget Law and the legislating Transfer Payment Law. What＇s more, the related system reform is ought to be accelerated.
出处
《甘肃政法学院学报》
CSSCI
2006年第5期107-111,共5页
Journal of Gansu Political Science and Law Institute
作者简介
何遐祥（1982-），男，陕西山阳人。中国人民大学法学院经济法学硕士研究生，主要研究方向为财税法学、金融法学。
