| 我国财政体制60年:演进、运行与优化 |
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| 引用本文： | 王曙光,蔡德发.我国财政体制60年:演进、运行与优化[J].商业研究,2009(10). |
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| 作者姓名： | 王曙光 蔡德发 |
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| 作者单位： | 哈尔滨商业大学财政与公共管理学院,哈尔滨,150028 |
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| 基金项目： | 黑龙江省社会科学基金项目;项目 |
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| 摘 要： | 财政体制改革是经济体制改革的一块"硬骨头",它的调整涉及方方面面的利益。勾勒其制度变迁轨迹、分析总结其演变规律,有益于进一步理顺中央与地方政府间的财政关系。因此,回顾建国60年来我国财政体制改革的过程,展望其未来一定时期的发展趋向,并结合经济体制改革的目标模式,优化我国现代公共财政体制是当前财政学界一个亟待破解的重要课题。
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| 关 键 词： | 财政体制 制度变迁 税权划分 公共财政 |
China's 60 Years of Financial System:Evolution,Running and Optimization |
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| WANG Shu-guang,CAI De-fa.China's 60 Years of Financial System:Evolution,Running and Optimization[J].Commercial Research,2009(10). |
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| Authors: | WANG Shu-guang CAI De-fa |
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| Institution: | WANG Shu-guang,CAI De-fa(School of Public Finance , Administration,Harbin University of Commerce,Harbin 150028,China) |
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| Abstract: | Reform of the financial system is the key to reform of the economic system,whose adjustment involves in all aspects of interests.Outlining changes in its system trajectory,analyzing and summarizing their evolution laws are conducive to further rationalize fiscal relations between central and local government.Therefore,reviewing the process of reform of the financial system since the founding of new China to look to the future development trend of a certain period,and constructing modern public finance syste... |
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| Keywords: | financial system institutional change tax right partition public finance |
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