| 我国政府非税收入研究：理论与实证 |
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| 引用本文： | 高伟华. 我国政府非税收入研究：理论与实证[J]. 山西财政税务专科学校学报, 2010, 12(3): 9-12 |
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| 作者姓名： | 高伟华 |
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| 作者单位： | 浙江财经学院,浙江,杭州,310018 |
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| 基金项目： | 浙江财经学院校级研究生项目 |
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| 摘 要： | 政府非税收入是我国财政改革中提出的一个新理念,它对规范我国的政府收入体系具有重大意义。有鉴于此,本文梳理了非税收入的理论基础,分析了它在我国的发展状况,并利用官方统计数据,较详尽地考察和分析了我国政府非税收入的规模、结构及其动态变化情况,在此基础上提出了完善我国非税收入管理的政策建议。
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| 关 键 词： | 政府非税收入 预算管理 中央政府 地方政府 |
A Study on Governmental Non-tax Revenue: Theory and Empirical Evidence |
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| GAO Wei-hua. A Study on Governmental Non-tax Revenue: Theory and Empirical Evidence[J]. Journal of Shanxi Finance and Tax College, 2010, 12(3): 9-12 |
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| Authors: | GAO Wei-hua |
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| Affiliation: | GAO Wei-hua(Zhejiang University of Finance & Economics,Hangzhou 310018,China) |
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| Abstract: | Non-tax Revenue is a new concept in the process of fiscal reform,which takes an important role on regulating governmental revenue system.Therefore,this paper reviewed the theoretial bases of non-tax Revenue,analyzing its development status in our country.Based on statistical data,we then explored non-tax revenue＇s size、structure and its dynamic change from three perspectives.Finally,we provieded some propsals to improve the administration of non-tax revenue. |
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| Keywords: | governmental non-tax revenue bugetrary administration central government subnatioanl government |
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