摘要
50多年来,我国预算管理体制进行过多次重大改革,经历了统收统支型、财政包干型和分税制三种类型的演变。预算管理体制的管理主体、原则、权限等的变化,深刻反映了我国政府职能的转变和政府间财政关系的调整。
China has seen many important reforms in budget management system and has experienced three changes of it over the past fifty years, such as tax distribution system and so on. A change of main body principle as well as competence of management of it will deeply affect transition of government function and its adjustment of fiscal relation.
出处
《山西财政税务专科学校学报》
2005年第6期3-7,共5页
Journal of Shanxi Finance & Taxation College
关键词
预算管理体制
财政分权
制度分析
budget management system
financal distribution
systematic analysis
