The Legal Adjusting Study On The Distribution Relationship Of Our Financial Transfer Payment

Financial transfer payment system is the indispensable part of China’s financial system,and constitutes one of the three pillars of institutional framework of intergovernmentalfinancial relationship,not only conducive to the realization of equal public services,promoting balanced development of region, and achieving justice of the whole society, andpromoting the harmonious development of the society. On the surface, intergovernmentalfinancial transfer payment is the problem of the nation’s financial capital allocation and use,but essence is the distribution relationship of financial transfers between the central and localgovernments, between the same grade local governments, between provinces and the lowergovernments, belong to redistribution category of national income,reflects the stateinterference of economic law. Just legal sense, its essence is that equips with financial power(rights) and obligations between different distribution relationship subjects. Therefore, the lawadjusts the distribution relationship of financial transfer payments through power (right) andobligation mechanism to fulfill. Compared with other countries around the world, ourfinancial transfer payment distribution is not perfect, and there are many problems, such asmany forms of transfer payment distribution, unclear target, unreasonable structure,unscientific distribution method, unmatchable distribution procedure. The reason is that ourfinancial transfer payment legal system is not perfect, without special legislation of thefinancial transfer payment, legal states low, lack of legal authority; Lack of the definition ondistribution body and its rights and obligations, and missing strict laws procedure; Thefinancial transfer payment legal of between provinces and between the following provinces isnot standard. It is difficult to investigating irregularities of the central government and localgovernment in financial transfer payment distribution. So in order to achieve nationwideregional equal public service level and balance financial gap, we must use for reference theexperience of the western developed countries, formulate specified laws <financial transferpayment method>, make the distribution form, distribution structure, distribution method ofthe financial transfer payment having legal basis, clearly stipulates the body and its rights and obligations and legal responsibility of the financial transfer payment distribution, standard thedistribution program of the government’s financial transfers. Only by establishing standardand scientific financial transfer payment legal system, our intergovernmental financial transferpayment distribution will be legalized road.