On Improvement In Legislation Of Financial Transfer Payment Under The View Of Constitution

Financial transfer payment system is not only a form of financial expenditure, but also for it can ease the financial plight of local governments, and achieve the goal of internalization of public goods` externalities, and the goal of state's intervention of society to realize financial balance, and that is the requirement of realizing the goal of"matching the financial strength with the power of matters". As an interdisciplinary academic topic, financial transfer payment system involves academic knowledge of many subjects such as economics, politics, sociology, management science and jurisprudence (economic law, constitution & administrative law).Taking legal systems of financial transfer payment of each modern western countries for example, on the basis of summary, to introduce enlightenment of constitution from legal systems of financial transfer payment of each modern western countries: democracy, right-restriction, social public benefits and spirit of rule of law. Such new political power led and established by Communist Party of China makes efforts sincerely in this aspect, as regulations listed in the Constitution on this system undergoes a process from nothing to one and from brief to definite. However, due to many different reasons, the first main standard document on financial transfer payment was issued by Ministry of Finance until 1995 and it was modified as general financial transfer payment method till 2002. There're many regulations on such payment system made through rules & articles in other special subsidies later on. Domestic research and practice on financial transfer payment stay in initial phase and it's continuing. Compared with financial transfer payment of developed countries and great achievement in various aspects during reform and opening-up in China, financial transfer payment system of our country has many shortcomings, such as Lack of democratic spirit, the financial transfer payment cannot effectively realize the function of limiting government's power and guard the public interest, what's more, transfer payment has not realize the rule of law.Thus, to make research on legislative completeness of financial transfer payment from the view of constitutionalism, firstly, the premise is decentralization of the central and local. Secondly, try to explore four dimensions of improvement of constitutional jurisprudence: democracy, right-restriction, social public benefits and spirit of rule of law. Last but not least important, it is imminent to enhance juridical capability and construct Chinese juridical review.