Reserch On The Legal Of Intergovermental Financial Transfer Payment

As one of the props for the financial relation between governments, the system oftransfer payments is an important financial means for the central government toimplement balance for the local government on the basis of the decentralized financialmanagement system. Involving the division of routine power and financial poweramong governments at different levels, the system has influence on the realization ofopportunities and basic rights such as right to subsistence and right to development,etc. Therefore, in order to guarantee the authoritativeness, standardization andoperability, it must be included in the legal system.Since its establishment, the legal system of financial transfer payment betweengovernments has been continuously improved with some achievements. However, dueto the influence by the policy system of the old mechanism and shortage of ascientific definition of the government function, there exist many problems in thecurrent legal system of financial transfer payment of our country, which shows in thelack of legal standard of high-level validity; unclear division of routine power andfinancial power among governments; a great variety of transfer payments with formsthat are not standard; unscientific standard for the checking of financial transferpayment; casual arrangement of capital for transfer payment and lack of supervision.We can draw advanced experience from the complete legal systems of financialtransfer payment between governments in America, German and Japan provide for theestablishment and completion of the legal system of financial transfer paymentbetween governments in our country. Based on the experience of other countries andcombining with the national conditions of our country, we should complete the legalsystem of financial transfer payment between governments from the following aspects:to make clear the goals and principles of legal system of transfer payment betweengovernments; to accelerate the promotion of legislation of financial transfer paymentand solve the problem of the low legislation level; to make scientific and rationaldivision of routine power and financial power of the central and local governments; toconfirm the type of financial transfer payment and truly realize the goal ofequalization; to set up a “committee for financial transfer payment” as theauthoritative organization for the plan of financial transfer payment; to establish ascientific standard for judging the limit of transfer payment and replace the “radix method” with “factor method”; to enhance the supervision and make clear the legalresponsibility of financial transfer payment between governments.