论文部分内容阅读
美国的地方财政体制受其政治体制的影响,无论是支出责任还是税权在地方政府间的配置,都有其特点,具备一定的效率优势。本文基于改革和完善我国地方财政体制的现实需要,对于美国地方财政体制进行了理论分析和特点总结,以期对我国地方财政体制的改革和完善有所助益。
The local financial system in the United States is influenced by its political system. Both the expenditure responsibility and the allocation of tax rights among local governments have their own characteristics and have certain efficiency advantages. Based on the realistic needs of reforming and perfecting the local financial system in our country, this article makes a theoretical analysis and summarizes the characteristics of the local financial system in the United States in the hope of contributing to the reform and improvement of the local financial system in China.