摘要
建立我国规范化的财政转移支付制度王文华建立规范化的财政转移支付制度,是分税制改革的重要内容,也是增强中央宏观调控能力,保证地方财政平衡,扶持不发达地区,缩小东西部差距的客观要求。目前我国财政转移支付制度处于起步探索阶段,有许多具体的问题有待于认识上的...
出处
《理论与改革》
CSSCI
北大核心
1998年第1期53-55,共3页
Theory and Reform
同被引文献15
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