摘要
本文从改革与完善现行特区财政管理体制的必要性出发,在理论上论述了特区财政体制的特点,分析了现行体制中存在的主要问题,对进一步改革和完善特区财政体制提出了一些基本设想。
Proceeding from the necessity in perfeeting the existing financial system in theSEZ,the author makes a theoretical expounding over the characteristics of theSEZ's adminstration of the fiscal system as well as the major problems existingtherein.Some basic suggestions are put forth for further improving the SEZ fiscalsystem.
出处
《深圳大学学报（人文社会科学版）》
1991年第4期40-46,共7页
Journal of Shenzhen University：Humanities & Social Sciences
关键词
财政体制
分级管理
财政自主权
立法权
fiscal system
graded administration
financial independence
power of law-making
