| 地方财政收支的国际考察及对我国的启示 |
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| 引用本文： | 李普亮,贾卫丽,朱永德.地方财政收支的国际考察及对我国的启示[J].惠州学院学报,2006,26(2):19-22. |
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| 作者姓名： | 李普亮 贾卫丽 朱永德 |
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| 作者单位： | 惠州学院经管系,广东,惠州,516007 |
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| 摘 要： | 中国的财政体制与国外多数国家相似, 本质上是一种财政“联邦制”。通过横向考察国外地方财政收支的做法和经验, 得出了结论性启示: 我国地方各级政府间的财权与事权亟待明晰; 适当下放税收管理权限是完善我国分级财政体制的迫切需要; 健全财政转移支付制度是推动地方财力均衡目标实现的重要举措; 提高预算的科学性、权威性和民主化程度是地方财政预算管理制度改革的方向。
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| 关 键 词： | 财政体制 转移支付制度 财政预算 |
| 文章编号： | 1671-5934（2006）02-0019-04 |
| 收稿时间： | 2005-12-08 |
| 修稿时间： | 2005-12-08 |
International Study on Local Finance of other Countries and the Revelation to China |
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| LI Pu-liang,JIA Wei-li,ZHU Yong-de.International Study on Local Finance of other Countries and the Revelation to China[J].Journal of Huizhou University,2006,26(2):19-22. |
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| Authors: | LI Pu-liang JIA Wei-li ZHU Yong-de |
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| Affiliation: | Department of Economics and Management, Huizhou University, Huizhou 516007, Guangdong China |
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| Abstract: | The financial system of china is similar to that of most developed countries,which is a kind of financial federalism inessence.This paper reviews the local financial revenue and expenditures experiences of other countries,and offer some revelations.The rights among different governments need to be plotted out distinctly.It is necessary to endow the lower finances with taxing rights to perfect the financial system.It is an important measure to perfect the transferring system in order to balance the local financial resources.And it is the reform direction of local financial system to elevate the authority and democracy of financial budget system. |
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| Keywords: | financial system transferring system financial budget system |
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