| 我国财政体制改革的回顾与展望 |
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| 引用本文： | 李塔娜.我国财政体制改革的回顾与展望[J].广播电视大学学报,2008(3):8-12. |
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| 作者姓名： | 李塔娜 |
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| 作者单位： | 内蒙古党校,内蒙古,呼和浩特,010020 |
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| 摘 要： | 改革开放以来，我国财政体制改革经历了相对曲折的历程。今后需从以下方面推进财政体制改革：进一步调整支出结构，实现财政职能的转变；明晰事权，合理配置财权，规范政府间的分配关系；深入省以下财政体制改革，逐步扩大“省直管县”改革试点范围；建立规范的转移支付制度，促进区域协调发展；推进预算制度改革，规范政府的收支行为。
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| 关 键 词： | 财政 体制 改革 |
The Retrospection and Expectation of Our Country's Fiscal System Reformation |
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| LI Ta-na.The Retrospection and Expectation of Our Country's Fiscal System Reformation[J].Journal of TV University(Philosophy & Social Sciences),2008(3):8-12. |
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| Authors: | LI Ta-na |
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| Institution: | LI Ta - na( The Chinese Communist Party＆ School of Inner Mongolia,Huhhot Inner Mongolia China 010020 ) |
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| Abstract: | After opening to the world and undergoing aseries of reformation,In China fiscal system reformation has experienced a relatively devious course,From now on we need to propel the fiscal system reform in the following aspects:further adjust the paying structure to realize the transformation of the fiscal function;clarify the limits of each organ's controlling power,rationally dispose the authority's financial power,standardize the distribution relationship between the governments;make further fiscal system reforms in the region under the province level,gradually widen the limits of the experimental units of the "province directly controlled county";construct the standard transferring payment system,promote the harmonious development between the regions;advance the budget system reform,make the government's act in revenue and expenditure in accordance with the principle. |
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| Keywords: | Fiscal System Reformation |
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