摘要
自1994年财政实行分税制体制改革以来,伴随政治体制改革的深入,紧密结合我国区域经济发展极不均衡,各地资源结构、经济结构和产业特征差异很大的特点,科学构建一个多级政府框架下的分级财政体制,是我们面临的又一重大课题。本文对现行省以下财政体制的运行进行了总体评价,分析了完善省以下财政体制的基本条件,提出了完善省以下财政体制的总体构想,重点介绍了如何完善省以下财政体制的政策措施以及配套措施。
Since the finance implemented the system reform of the system of tax allocation in 1994, follow the deepening of the political structure reform, it is extremely unbalanced to combine the regional economy of our country and develop closely, regional resource structure, economic structure and characteristic with widely different characteristic of industry, it is another great subject that we face that science structures the financial system of grading under a multistage government's frame. To that following financial system operate to carry on overall appraisal province this text have now, have analyse that perfects the primary condition of the provincial following financial system, has put forward the overall idea of perfecting the provincial following financial system. Have introduced how to perfect the policies and measures of provincial following financial systems and supplementary measure especially.
出处
《哈尔滨商业大学学报(社会科学版)》
2005年第1期6-9,13,共5页
Journal of Harbin University of Commerce:Social Science Edition