党的十七大报告中指出,要“加快形成统一规范透明的财政转移支付制度,提高一般性转移支付规模和比例。”笔者认为,制定财政转移支付法是落实这一精神的最好体现。一、加快财政转移支付立法的迫切性(一)加快财政转移支付立法是构建和谐社会的需要“民主法治”、“公平正义”是社会主义和谐社会的基本内涵。完善的财政体制及其转移支付制度正是要体现“民主法治”和“公平正义”。“民主”即要求人民当家作主,通过人民选举 The report of the 17th CPC National Congress pointed out that it is necessary to “speed up the formation of a unified, standardized and transparent fiscal transfer payment system and raise the scale and proportion of general transfer payments.” “The author believes that the formulation of a fiscal transfer payment law is the best way to implement this spirit reflect. First, to speed up the transfer of fiscal legislation urgency (A) to speed up fiscal transfer payment legislation is the need to build a harmonious society ”democracy and rule of law “, ”fairness and justice “ is the basic connotation of a socialist harmonious society. A sound financial system and its transfer payment system precisely reflect ”democratic rule of law“ and ”fairness and justice.“ ”Democracy" requires that people be the masters of the country and be elected by the people