| 俄罗斯预算联邦制的改革与发展 |
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| 引用本文： | 郭连成,车丽娟.俄罗斯预算联邦制的改革与发展[J].俄罗斯中亚东欧研究,2009(3). |
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| 作者姓名： | 郭连成 车丽娟 |
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| 作者单位： | 东北财经大学,大连,116025 |
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| 摘 要： | 预算联邦制是俄罗斯对处理预算间关系(即中央与地方政府间财政关系)及其基本原则的概括,主要是指在联邦制多级预算管理体制下,在各个级次的预算间合理划分事权与财权,达到集权与分权的有机结合,并完善财政转移支付制度.通过发展并强化预算联邦制,调整和改革中央与地方政府间的财政分配关系,扩大地方自治的财政基础,形成符合公共财政基本要求的预算管理体制.
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| 关 键 词： | 俄罗斯 预算联邦制 事权与财权 集权与分权 |
Reform and development of Russian federal budget system |
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| Guo Liancheng,Che Lijuan.Reform and development of Russian federal budget system[J].Russian Central Asian & East European Studies,2009(3). |
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| Authors: | Guo Liancheng Che Lijuan |
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| Institution: | Guo Liancheng & Che Lijuan |
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| Abstract: | Federal budget system is a generalized term to describe the way Russia deals with inter-budget relations(i.e.,the financial relations between central and local governments)and the basic principles applied.It mainly refers to the rational inter-budgetary authority and financial power at various levels under the multi-budgetary federal management system to achieve organic combination of centralized and decentralized system and perfect the system of financial transfer payments.Through developing and strengthen... |
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