According to the general principle of non-equilibrium thermodynamics, we propose a set of macroscopic transport equations for the spin transport and the charge transport. In particular, the spin torque is introduced as a generalized ’current density’ to describe the phenomena associated with the spin non-conservation in a unified framework. The Einstein relations and the Onsager relations between different transport phenomena are established. Specifically, the spin transport properties of the isotropic non-magnetic and the isotropic magnetic two-dimensional electron gases are fully described by using this theory, in which only the macroscopic-spin-related transport phenomena allowed by the symmetry of the system are taken into account.