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全面小康与民族地区财政制度的完善
引用本文:尹志超. 全面小康与民族地区财政制度的完善[J]. 重庆商学院学报, 2006, 16(4): 85-88,92
作者姓名:尹志超
作者单位:西南财经大学金融学院,四川成都610074
摘    要:全面建设小康社会要求进一步完善民族地区的财政制度.民族地区的财政在范围、权限和职能上的特殊性决定了民族地区财政管理的特殊性.财税体制改革对民族地区产生了一些不利的影响,为进一步完善对民族地区的财政政策,需调整中央政府与地方政府的事权与财权、逐步建立合理的转移支付制度、逐步采用因素法核定收支基数.

关 键 词:财政  民族地区  改革
文章编号:1008-6439(2006)04-0085-04
收稿时间:2006-06-08
修稿时间:2006-06-08

On improvement of regional financial system in minority nationality area and construction of well-off all-round society
YIN Zhi-chao. On improvement of regional financial system in minority nationality area and construction of well-off all-round society[J]. Journal of Chongqing Institute of Commerce, 2006, 16(4): 85-88,92
Authors:YIN Zhi-chao
Affiliation:School of Finance, Southwest University of Finance and Economics ,Sichuan Chengdu 610074, China
Abstract:Construction of well - off all - round society requires further completing financial system in minority nationality areas. The particularity of financial management in minority nationality areas depends on the particularity of financial scope, fight and duty in minority nationality areas. Financial system reform has unfavorable influence on minority nationality areas. In order to further complete financial policies for minority nationality areas, the administrative and financial right between central government and local governments need to be adjusted to gradually establish reasonable transfer payment system and to gradually use coefficient method to check the payment quota.
Keywords:finance   minority nationality area   reform
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