摘要
财政转移支付法的法律位阶应当与相关法律的位阶保持协调。财政转移支付制度的目标应具有层次性,法律的制度内容应具有一定的弹性,立法应当采取开口式的延续立法技术,试行限期失效的日落条款,并留予法律修改机关、地方立法机关或者法律实施机关修改、调整、细化转移支付目标的空间。与此同时,立法在设计财政转移支付预算的编制、审批、执行和监督等程序时,应与地方各级政府预算程序保持衔接,财政转移支付法的体例安排与制度内容保持相配合。
The legal level of the financial transfer and payment law should assort with the level of relevant laws. The aim of financial transfer and payment system should be layered, the content of the law should have certain degree of flexibility, the legislation should take open and continual legislative technology and try sunset clause invalidate in a time limit and stay for the law altering body, the local legislative body or the law enforcement body to amend, adjust and detail the space of transfer and payment target. Meanwhile, the process of making, approving, implementing and monitoring the financial transfer and payment budget designing by legislation should join with the budget process of local governments at all levels and the precedent of the financial transfer and payment law should match with the contents of system.
出处
《福建行政学院福建经济管理干部学院学报》
2007年第1期17-20,26,共5页
Journal of Fujian School of Administration and Fujian Institute of Economics and Management
关键词
转移支付
制度设计
立法技术
Transfer and payment
System design
Legislative technology
