党的十七大报告指出,要健全中央和地方财力与事权相匹配的体制,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,加大公共服务领域投入。“十二五”规划进一步重申和明确了有关要求。加快财政转移支付立法步伐,对于规范财政转移支付行为,加强财政转移支付管理,形成有中国特色的财政转移支付法律制度体系具有重要意义。一、我国财政转移支付管理及制度建设现状 The report of the 17th National Congress of the CPC pointed out: To perfect the system of matching the fiscal power with the power of attorney at the central and local levels, it is necessary to speed up the formation of a unified, standardized and transparent fiscal transfer payment system, increase the scale and proportion of general transfer payments and increase input in public service. “Twelve-Five ” plan to further reaffirm and clarify the relevant requirements. Accelerating the pace of fiscal transfer payment legislation is of great significance for regulating the transfer of payments, strengthening the management of transfer payments, and forming a legal system of fiscal transfer payments with Chinese characteristics. First, China’s financial transfer payment management and system construction status quo