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财政转移支付制度是财政法律制度的重要组成部分,要协调中央与地方的关系、实现区域、民族均衡发展、实现公民基本公共服务均等化,必须本着民主法治宪政理念,依法建立健全规范的财政转移支付制度,实现社会公平正义。因此在“公开透明、均等效率、分权制衡、完整规范”立法原则下,《转移支付法》的基本理念为:制约政府财政权力,规范国家财政行为,以保证人民当家做主的权利和全体纳税人的利益。
The fiscal transfer payment system is an important part of the financial legal system. To coordinate the relations between the central government and local governments and achieve the balanced development of the region and the nation and to equalize the basic public services for citizens, we must, in line with the constitutional philosophy of democracy and the rule of law, establish a sound and standardized fiscal system Transfer payment system to achieve social fairness and justice. Therefore, under the principle of “open and transparent, equal efficiency, decentralization, checks and balances, and complete norms”, the basic idea of the “transfer payment law” is to restrict the fiscal power of the government, standardize the state financial behavior, ensure the people’s rights to be the masters of the country, The interests of all taxpayers.