规范和完善财政转移支付制度劳秦汉一、健全财政转移支付制度的立法和法规建设对财政转移支付制度进行立法，是发达国家的惯例，如美、德、日三国都在最高层次的《宪法》中作了规定。具有充分的法律依据是一个国家规范财政转移支付制度的根本保证。在我国：１．在法律上必... Standardize and improve the system of fiscal transfer payment Lao Qinhan I. Improving the Legislation and Legislation of the System of Financial Transfer Payment Legislation on the transfer payment system is a convention of developed countries. For example, the United States, Germany and Japan are all at the highest level of the “Constitution” In the provision. Having ample legal basis is the fundamental guarantee for a country to regulate the system of fiscal transfer payment. In our country: 1. In law must ...