摘要
建国六十年来财政体制经历了"省管县"、"市管县"等几种管理体制。各种管理体制只有与当时的经济发展水平相适应,才能促进行政效率的提高。在建国六十周年之际,在全国范围内全面推开的财政体制改革,将恢复到改革初期的"省管县"。这是一种历史的简单轮回,还是与时俱进的变革?深刻认识这一轮财政体制改革,稳步推进,具有重要的意义。
Since the founding of the People's Republic of China in 1949, the past six decades witnessed different financial systems including that of Province Administrating Counties and City Administrating Counties each of which was adapted to the economic development then so that it would raise the administration efficiency. On the sixty anniversary of New China, when financial system reform is carried out nationwide, the system of "Province Administrating County" adopted 30 years ago is going to be brought back. Is it to turn back the wheel of history,or is it a reform in conformity to the needs of the era? It is vital to understand the significance of this reform and to ensure the scientific implementation.
出处
《江西农业大学学报(社会科学版)》
2009年第3期105-109,共5页
Journal of Jianxi Agricultural University :Social Sciences Edition
关键词
财政体制
省直管县
改革
financial system
" Province Administrating County"
strengthening the county by enhancing its rights