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财政转移支付制度是财政转移支付监督制度的基石,良好的财政转移支付制度设计将使得对其进行的监督工作易于进行,财政转移支付制度本身的不合理则将加大监督工作的难度,甚至使得监督工作无法进行,也就更难以形成合理的财政转移支付监督制度。
The system of fiscal transfer payment is the cornerstone of the supervision system of fiscal transfer payments. The design of a good fiscal transfer payment system will make it easy to carry out supervision over it. The irrationality of the fiscal transfer payment system will make it more difficult to supervise the work, Supervision work can not be carried out, it is even more difficult to form a reasonable supervisory system for the transfer of payments.