| 我国地方政府预算研究述评 |
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| 引用本文： | 王宝顺.我国地方政府预算研究述评[J].湖北商业高等专科学校学报,2011(1):91-96. |
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| 作者姓名： | 王宝顺 |
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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430073 |
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| 基金项目： | 教育部重点研究项目“中国地方政府预算改革研究”（05JJD810006） |
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| 摘 要： | 地方政府预算是我国预算管理体制中一个重要的内容。新形势下构建和谐社会离不开地方政府的积极行动,同时地方政府预算关系到许多方面的利害得失。全面认识我国地方政府预算的现状和可能的改革思路是必要的。基于此本文从地方政府预算的存在原因等五个方面回顾了学者们对地方政府预算的研究,为进一步研究和实践地方政府预算提供一个研究基础。
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| 关 键 词： | 地方政府预算 转移支付 县乡财政 地方税收 |
Researches and Review on Local Government Budget |
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| WANG Bao-Shun.Researches and Review on Local Government Budget[J].Journal of Hubei Commercial College,2011(1):91-96. |
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| Authors: | WANG Bao-Shun |
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| Institution: | WANG Bao-Shun(Zhongnan University of Economics and Law,Wuhan Hubei 430073,China) |
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| Abstract: | Local government budget is an important part of public budget in our country.We will not be able to construct a harmonious society without active involvement of local government.Meanwhile local government budget is related too many aspects.So,complete realizing where local government budget is and possible reform path is necessary.The paper reviews such researches on local budget as why local government exists etc in order to provide a start line for further research on the issue.Local government budget is an important part of public budget in our country.We will not be able to construct a harmonious society without active involvement of local government.Meanwhile local government budget is related too many aspects.So,complete realizing where local government budget is and possible reform path is necessary.The paper reviews such researches on local budget as why local government exists etc in order to provide a start line for further research on the issue. |
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| Keywords: | local government budget transfer payment county（township） finance local revenue |
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