财政转移支付法的公平正义理念解读

实现社会公平正义是构建和谐社会的内在要求,法治尤其是财政法治是实现社会公平正义最为有效的制度保障,以基本公共服务均等化为己任的财政转移支付法,寓正义于法之中,明确"公平通过政府",在更加注重社会公平的收入分配原则下,从地区财政均衡与阶层收入平衡两个层面追求社会公平正义,是天然地以实现社会公平正义为宗旨之法律制度.在和谐社会、公平正义、财政法治的语境下,财政法在构建社会主义和谐社会中蕴含社会公平正义理念,我国财政转移支付立法的理论基础和制度建设,对构建社会主义和谐社会具有重要的理论价值和现实意义.

On the Ideal of Fairness and Justice of the Fiscal Transfer Payment Law

Pursuing the fair and the justice is our intrinsic demand in building a Harmonious Society.Fiscal law is the effective safeguard to the fair and the justice.In order to the equalization of the basic commonality services,the fiscal transfer payment law,including the fair spirit,emphasizes that the state is the most important main body,the fair is the mainly distributing principle,and that the interlocal equalization and resident earning adjusting is the mainly approach in pursuing the fair and the justice.This article analyses the essential signification about the fair and the justice,discusses the status and the role of the fiscal law in building a Harmonious Society.Finally,this article digs in the idea and system of the fiscal transfer payment law and puts forward some advices for our interrelated legislation.