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"省直管县"财政体制改革模式探讨——以湖南为例
引用本文:陈纪瑜,阳敏,张宇蕊."省直管县"财政体制改革模式探讨——以湖南为例[J].财经理论与实践,2007,28(1):75-78.
作者姓名:陈纪瑜  阳敏  张宇蕊
作者单位:1. 湖南大学,会计学院,湖南,长沙,410079
2. 湖南财经高等专科学校,湖南,长沙,410205
摘    要:"省直管县"财政体制改革是地方政府从政府规模、层级及财政关系等层面实行的一次深远变革,也是地方政府突破中央权力设置的制度壁垒而获得创新效率的一个难得契机,湖南省应从实际出发探索建立地方新型财政管理模式和地方公共产品供应模式.

关 键 词:省直管县  财政体制  改革模式  省直管县  财政体制  改革模式  湖南省  System  Fiscal  Hunan  Province  Model  Reform  Discussion  Example  供应模式  地方公共产品  管理模式  创新效率  制度壁垒  设置  中央权力  变革  财政关系
文章编号:1003-7217(2007)01-0075-04
收稿时间:2006-10-07
修稿时间:2006年10月7日

A Discussion about the Reform Model of County Administrated by Province Fiscal System: Taking Hunan Province as an Example
CHEN Ji-yu,YANG Min,ZHANG Yu-rui.A Discussion about the Reform Model of County Administrated by Province Fiscal System: Taking Hunan Province as an Example[J].The Theory and Practice of Finance and Economics,2007,28(1):75-78.
Authors:CHEN Ji-yu  YANG Min  ZHANG Yu-rui
Institution:1. College of Accounting, Hunan University, Changsha 410079, Hunan, China; 2. Hunan College of Finance and Economics, Changsha 410205, Hunan, China
Abstract:The reform of County Administrated by Province fiscal system is a profound revolution of local government beginning with the size, the levels and the fiscal relationship of itself. And the reform is a god-given chance by which local government can break the system barriers by central government and obtain the efficiency of innovation. Therefore, there is a need to set up a new local fiscal management model and a public goods supply model of Hunan province.
Keywords:County Administrated by Province  Fiscal System  Reform Model
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