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60年来中国财政发展历程与若干重要节点 被引量:36

Process of Chinese Fiscal Development since the Foundation of PRC and Key Stages Review
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摘要 新中国成立60年以来,中国财政经历了奠基立业和艰难探索时期、改革开放前期、构建社会主义市场经济体制框架时期、发展与完善社会主义市场经济体制时期等几个阶段,财政体制、收入体系、支出结构、财政管理、财政宏观调控在演进中不断完善,不断推动中国社会主义制度的自我完善和发展,也促进了中国经济社会的全面协调可持续发展。 Since the foundation of the People's Republic of China in 1949, Chinese fiscal development has experienced the stage of establishing and groping, stage of beginning with China's reform and opening-up, stage of constructing the framework of socialism market economy and the stage of developing and consummating socialism market economy. In the process, the fiscal system, revenue system, expense component,fiscal supervision, and the macro-control by using fiscal tools, have been developed and consummated unceasing, which has continued to promote the development of Chinese socialism system and the general development of Chinese society and economy.
出处 《改革》 CSSCI 北大核心 2009年第10期17-34,共18页 Reform
关键词 财政发展 财政体制 财政管理 宏观调控 fiscal development ,fiscal system, fiscal supervision,macro-control
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