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财政转移支付是一个国家为了消除地区间财政不均衡实现公共服务均等化而实施的一项公共财政资源的分配制度。当前,我国民族地区财政转移支付制度不够完善,在具体执行过程中存在诸多问题。本文立足于民族地区财政转移支付制度的现状,结合西南民族地区当前出现的严重旱灾等热点问题,以专项转移支付为视角,对民族地区财政转移支付法律制度进行了思考,从而为完善民族地区的财政转移支付制度提出了相应的建议。
Fiscal transfer payment is a system of distribution of public financial resources that a country implements to equalize the public services in order to eliminate inter-regional fiscal imbalance. At present, the financial transfer payment system in our ethnic minority areas is not perfect enough, and there are many problems in the specific implementation process. Based on the status quo of the fiscal transfer payment system in ethnic minority areas and considering the current hot spots such as severe drought in the ethnic minority areas in Southwest China, this paper considers the legal system of fiscal transfer payment in minority areas from the perspective of special transfer payment, Financial transfer payment system made the corresponding recommendations.