财政转移支付法律制度是调整政府间财政关系的重要法律制度,涉及户籍改革、实现基本公共服务均等化、府际关系等多角度、多领域的内容。经济学领域的财政分权、公共物品等经典理论,法学领域的人权保障、财政民主法治等经典理论,共同为财政转移支付法律制度的的产生、运行及完善提供了坚实的理论支点。 The legal system of fiscal transfer payment is an important legal system for adjusting intergovernmental fiscal relations and involves multiple aspects such as household registration reform, equalization of basic public services, and intergovernmental relations. Classical theories such as fiscal decentralization and public goods in the field of economics, human rights protection in jurisprudence, and financial democracy and rule of law jointly provide a solid theoretical fulcrum for the emergence, operation and improvement of the legal system of fiscal transfer payments.