| 我国非税收入管理规范化改革研究 |
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| 引用本文： | 朱云飞,张波.我国非税收入管理规范化改革研究[J].改革与战略,2010,26(10):62-64. |
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| 作者姓名： | 朱云飞 张波 |
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| 作者单位： | [1]河北省财政科学与政策研究所,河北石家庄050051 [2]河北省社会科学院,河北石家庄050051 |
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| 基金项目： | 河北省社会科学发展研究课题 |
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| 摘 要： | 文章认为,规范是对特定事物或行为加以某种约束或限制的一种标准,多数情况下指约定或俗成的标准。就行政行为来讲,规范就是要符合并代表着人民意志的法定标准。由于标准本身是有边界的,而边界又处于结构之中。因而,非税收入内涵及其管理规范均离不开边界与结构。文章以边界理论为基础,从非税收入规范入手,围绕非税收入及其管理所存在的不符合标准的边界与结构问题,对非税收入的理论规模、管理机制和改革方向等方面进行探讨研究。
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| 关 键 词： | 非税收入 边界与结构 规范化管理 |
Study on the Reform of the Standardized for the Management of Non-tax Revenue in China |
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| Zhu Yunfei,Zhang Bo.Study on the Reform of the Standardized for the Management of Non-tax Revenue in China[J].Reformation & Strategy,2010,26(10):62-64. |
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| Authors: | Zhu Yunfei Zhang Bo |
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| Institution: | 1.Institute of Public Finance Science and Policy in Hebei,Shijiazhuang,Hebei 050051;2.Hebei Academy of Social Sciences,Shijiazhuang,Hebei 050051) |
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| Abstract: | Standardization can restraint or limit some specific things or behavior.As for the administrative action,the standardized management of Non-tax Revenue have to be accorded with the legal standards.Based on the theory of structure-boundary principle,we analyze the standard boundary and structure question on the management of Non-tax Revenue,study the moderate scale,management mechanism,reform direction and other aspects on the management of Non-tax Revenue in China. |
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| Keywords: | non-tax revenue boundary and structure standardized management |
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