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一、引言财政体制改革是中国经济改革的一个重要组成部分。改革前,地方政府和国有企业在财政问题上几乎没有决策权;全国可以说是一个不可分割的整体。经过三个阶段的改革,财政体制发生了很大的变化。原来属于中央政府的职责、收入和支出部分地转移到地方(省、县和乡镇)。由此,中国踏上了通向联邦制财政管理体制的道路。
I. Introduction The reform of the financial system is an important part of China’s economic reform. Before the reform, local governments and state-owned enterprises had almost no decision-making power on the fiscal issue; the whole country can be said to be an indivisible whole. After three stages of reform, the financial system has undergone great changes. It turned out to be the responsibility of the central government, with income and expenditure partly transferred to places (provincial, county and township). As a result, China embarked on a road leading to the federal financial management system.