与新的税费制度相适应的乡村财务管理规范体系框架研究

Framework study on the system of the rural financial criterion accommodated with new tax-fee system

作者指出:农村税费改革中原有的乡村财务管理体系已很不适应税费改革的要求,为此必须构建乡村财务管理新的规范体系。新体系主要包括目标、结构及基本动作规则。

The author points out that the former rural financial system has not adapted to the requirement of tax-fee innovation,therefore we must construct a new system of rural financial criterion.The new system includes the aim,the structure and the basic functioning rules.