| 关于中国财政分权制度的思考 |
| |
| 引用本文： | 陈少毅,傅鹏. 关于中国财政分权制度的思考[J]. 中国劳动关系学院学报, 2009, 23(6) |
| |
| 作者姓名： | 陈少毅 傅鹏 |
| |
| 作者单位： | 1. 北京大学,政府管理学院,北京,100871
2. 上海市方达律师事务所,北京分所,北京,100004 |
| |
| 摘 要： | 财政分权是财税体制的关键.随着经济发展,我国分税制财政体制的问题逐渐凸现.这与我国非制度化的中央集权,"职责同构"的行政体制密切相关.财政体制改革应当从创新行政管理体制,实现中央和地方关系的法治化、制度化两方面着手.
|
| 关 键 词： | 公共财政 财政分权 创新 法治化 |
On the System of Fiscal Decentralization in China |
| |
| Chen Shaoyi,Fu Peng. On the System of Fiscal Decentralization in China[J]. Journal of China Institute of Industrial Relations, 2009, 23(6) |
| |
| Authors: | Chen Shaoyi Fu Peng |
| |
| Affiliation: | Chen Shaoyi,Fu Peng(1.Peking University,Beijing 100871,China,2.Beijing Agency of Fangda Law Firm of Shanghai,Beijing 100004,China) |
| |
| Abstract: | Fiscal decentralization is a crucial factor of the system of finance and tax.Along with the economic development,the problems of the system of tax distribution have emerged.It is closely related to the centralization and the administrative system of functions and responsibility isomorphism.To reform the finance system,we should innovate upon the administrative system and realize the legal and systematic relationship between central and local governments. |
| |
| Keywords: | public finance fiscal decentralization innovation legal system |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
