摘要
文章阐述了财政职能的内涵,论述了划分为不同层级的必要性,在此基础上重点对县级财政应具有的职能进行了探讨。依据职能决定制度的原理探讨了县级财政制度创新的思路:明确划分县级财政的事权;确定县级财政的主体税种;规范县级财政转移支付制度;加强县级债务各项管理制度的建设;强化县级财政的预算自主权等。
This paper expounds the connotation of financial functions,discusses the necessity of different levels based on the functions of the county finance.According to the thesis that the functions decide the regulations,the institutional innovation at the county level is discussed,which includes clearly dividing the financial powers of the county finance(CF),determining the subject categories of CF,regulating the county financial transfer payment system,strengthening constructions in the county-leveled debt manag...
出处
《改革与战略》
北大核心
2010年第9期74-76,111,共4页
Reformation & Strategy
基金
湖南农业大学社会科学基金研究基地招标课题(项目编号:2009103-2)
关键词
财政职能
财政制度
县级财政
地方财政
financial functions
financial regulations
county finance
local finance
