摘要
本文从协调地区经济、实现社会主义本质、优化资源配置等角度,论述了规范财政转移支付制度的必要性。深入分析了现行财政转移支付制度中出现的诸如财力不足、转移支付方式和数量工具具有随意性、财权与事权不相适应等问题。提出了立足于我国国情。
In the view point of coordinating the regional economy, realizing the essence of communism, improving the resources distribution and so on, this article expounds the necessity of standardizing the fiscal transfer expenditure system. It also analyses the relevant problems in depth, such as scarcity of finance, the rashness to transfer methods and mathematical measures and the unidentity of the right between finance and administration a practical plan of standardizing the fiscal transfer expenditure system. On the basis of its the national conditions of this country.
出处
《兰州大学学报(社会科学版)》
CSSCI
北大核心
1998年第1期54-59,共6页
Journal of Lanzhou University(Social Sciences)
关键词
词
政府
财政转移支付制度
财权
administration fiscal transfer system right of finance