摘要
分税制以来 ,地方财力不足、财权分散、调控管理弱化以及由此引发的财政风险加大已是一个不争的事实。在当前宏观调控、振兴国家财政的大前提下 ,研究如何加强地方财政调控不仅对实现统一的宏观调控目标大有裨益 。
Since the system of tax distribution,the stronger financial risk caused by inadequate local financial ability,decentrol financial right,neak adjustment and management is easyly seen now.How to strengthen the local financial adjustment and management is not only beneficial to realizing the goal of micro-adjustment and management,but also is a way to prevent and weaken the local financial risk.
出处
《税务与经济》
北大核心
2000年第4期48-50,共3页
Taxation and Economy
关键词
地方财政调控
地方财政风险
财税政策
中国
local financial adjustment
local financial risk
financial countermeasure