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邓小平的财经理论,是邓小平理论的一个重要组成部分,既是对中国财经工作经验的科学总结,更是指导中国改革开放财经实践的思想财富。财政改革构成中国波澜壮阔的经济改革中的重要内窖,从1980年实行“分灶吃饭”的分权,到1983年和1984年两步“利改税”、1988年“利税分流“、再到1994年分税制改革,以及1998年之后“建立公共财政框架”的提出与实施,这些改革无一不受到邓小平财经理论的启发和指引,进而对中国经济和社会发展产生了深远的影响。
Deng Xiaoping’s theory of finance and economics, which is an important part of Deng Xiaoping Theory, is not only a scientific summary of China’s financial and economic experience, but also the ideological wealth that guides the practice of China’s financial reform and opening up. Fiscal reform constitutes an important inner cellar in China’s magnificent economic reforms. From the decentralization of “dividing the kitchen to the kitchen” in 1980 to the two-stage “tax reform” in 1983 and 1984, the “diversion of profits and taxes” in 1988 and again The reform of the tax-sharing system in 1994 and the establishment and implementation of the “Establishment of a Public Financial Framework” after 1998 are all inspired and guided by Deng Xiaoping’s financial theory. These reforms have had a profound impact on China’s economic and social development.