摘要
中国的财政体制与国外多数国家相似,本质上是一种财政“联邦制”。通过横向考察国外地方财政收支的做法和经验,得出了结论性启示:我国地方各级政府间的财权与事权亟待明晰;适当下放税收管理权限是完善我国分级财政体制的迫切需要;健全财政转移支付制度是推动地方财力均衡目标实现的重要举措;提高预算的科学性、权威性和民主化程度是地方财政预算管理制度改革的方向。
The financial system of china is similar to that of most developed countries, which is a kind of financial federalism inessence. This paper reviews the local financial revenue and expenditures experiences of other countries, and offer some revelations. The rights among different governments need to he plotted out distinctly, It is necessary to endow the lower finances with taxing rights to perfect the financial system. It is an important measure to perfect the transferring system in order to balance the local financial resources, And it is the reform direction of local financial system to elevate the authority and democracy of financial budget system.
出处
《惠州学院学报》
2006年第2期19-22,共4页
Journal of Huizhou University
关键词
财政体制
转移支付制度
财政预算
financial system
transferring system
financial budget system
