The Research Of Our Country's Legal System Of Transverse Transfer Payment

Transfer payments is an inter-governmental grants, which intended to refer to transfer of financial funds, It is financial fund transfer or financial balance system, which based on the financial ability difference between the governments, and in order to realize the public service level equal. Transfer payment system is an important part of the classification budget system. Transfer payment system is budget adjustment system which balances the asymmetric of income and expenditure between all levels of the budget subjects. Based on the current practice of international, there are three main modes of transfer payments:first, top-down vertical transfer; second, parallel horizontal transfer; third, the mixed vertical and horizontal transfer, China currently executes the single vertical financial transfer payment system. Although this system plays an active role in remedying finance imbalances, and realizing basic equal public service, it is still not a standard financial transfer payment system.China's financial transfer payment system reform is only the minor repairs that could not break the shackles of the existing institutional framework. We only take the improvement and innovation in system, which can realize the real social fairness and justice, and meet the needs of the construction of harmonious society in China. Our country does not have a complete and standard transverse transfer payment system, but "one-for-one support" practice has already existed, which has the transverse transfer payment properties. This practice and its achievement for constructing a transverse transfer payment legal system provides basis in reality. To the existing research results of financial transfer payment law system, the study of transverse transfer payment system is less, and mainly from an economic point of view to expand, rarely start from a legal point of view to study. In view of this, this article analyses the transverse transfer payment legal system from the angle law system's construction, and attempts to propose own humble opinion on the related problems of transverse transfer payments to the improvement of the legislation and legal system reform, So as to give some help to our upcoming law of the transfer payment law and reform and perfect the legal system of financial transfer payment.This paper mainly utilized empirical analysis, literature study, summary and sin-foreign comparative and other many methods, not only from the economic foundations of finance, but also demonstrated from the jurisprudence basis to build transverse transfer payment legal system. First, full text defined the concepts, features, objective aspects of transverse transfer payment system; secondly, it analyzes the defects of present transfer payments legal system, so as to obtain the necessity of constructing the transverse transfer payment legal system, and from our counterparts in the existing support for construction of earthquake disaster, the Three Gorges Reservoir construction of counterpart support, poverty alleviation and building support for central and western regions of the eastern region support the practice of other counterparts, indicating that horizontal transfer payment system building is feasible;Again, it introduces the successful experience of fiscal balance and the transverse transfer payments legal system of the western developed countries, and through the comparison of our country and western nations'related conditions and present situation, it is concluded that the western countries'enlightenment to our country;Finally, it proposed legislation and architecture proposals of building a transverse transfer payment system. The innovation of this paper lies in the construction of the whole system of transverse transfer payments legal system, and conducts the other scholars'single scattered analysis of the problems, and combined with their own ideas to put forward to the necessity and feasibility of constructing the system.