我国财政收支划分的立法研究

Research on the Legislation of Partition of Government Revenue and Expenditure

财政收支划分是财政管理体制的重要组成部分。在市场经济体制下,财政收支划分立法有利于政府职能的履行和公共财政的运行,是完善分税制财政管理体制的必然要求。完整的财政收支划分法律制度应当由财政级次划分、财政收支分类、财政支出划分和财政收入划分等制度构成。

Partition of governmental revenue and expenditure is important compositive part. Under the market economy, legislation of the allocation of governmental revenue and expenditure is propitious to carry out governmental function and run public finance, and it is inevitable appeal to perfect tax sharing fiscal administration system. Whole law system governing the partition of governmental revenue and expenditure are composed of fiscal rank, fiscal income and payout sort , partition of governmental output and input.