| 我国省以下财政体制完善的分权化取向及原则 |
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| 引用本文： | 黄凰.我国省以下财政体制完善的分权化取向及原则[J].广西财经学院学报,2011,24(1):45-48. |
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| 作者姓名： | 黄凰 |
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| 作者单位： | 中南财经政法大学,财政税务学院,湖北,武汉,430074 |
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| 摘 要： | 该文分析了财政分权对我国地方发展的利弊,认为分权化改革是我国未来省以下财政体制完善的根本取向,并提出了省以下财政分权的原则:统筹规划、因地制宜;转变职能、简化程序;严控预算、调剂财力。
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| 关 键 词： | 地方政府 省以下财政体制 财政分权 |
Decentralization Orientation and Principles of Perfecting Fiscal System below Province Level in China |
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| HUANG Huang.Decentralization Orientation and Principles of Perfecting Fiscal System below Province Level in China[J].JOURNAL OF GUANGXI UNIVERSITY OF FINANCE AND ECONOMICS,2011,24(1):45-48. |
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| Authors: | HUANG Huang |
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| Institution: | HUANG Huang(School of Finance and Taxation,Zhongnan University of Economics and Law,Wuhan 430074,China) |
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| Abstract: | In this paper,the author analyzed the advantages and disadvantages of fiscal decentralization in the local development.The author held that decentralization reform was the fundamental orientation of fiscal system reform below provincial level in the future.And the paper put forwards the principles of the fiscal decentralization: overall planning,taking actions that suit local conditions,changing functions,simplifying procedures,budgeting severely,and adjusting financial resources. |
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| Keywords: | local government fiscal system below provincial level fiscal decentralization |
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