摘要
财税体制改革是整个经济体制改革的一个组成部分。本文通过对中国财税体制改革30年的回顾与展望,描述了以往的改革轨迹,总结了以往的改革经验,并揭示了改革的规律。最后,文章指出,中国财税体制改革的主线即由"非公共性"的财税运行格局及其体制机制不断向"公共性"的财税运行格局及其体制机制靠拢和逼近;其基本取向即构建并实行既与完善的社会主义市场经济体制相适应,又与财政的本质属性相贯通的公共财政制度体系。
The finance and taxation system reform is part of the Chinese economic system restructure.This paper reviews the reform of Chinese finance and taxation system in the past 30 years,summarizes past reform experience and reveals the reform rule.Finally,the paper points out that the main route of Chinese finance and taxation system reform approaches from 'non-public' to 'public' operating structure gradually,whose basic orientation is to build and implement a public finance system which suits perfect socialist market economic system as well as essential attribute of finance.
出处
《财贸经济》
CSSCI
北大核心
2008年第11期53-61,共9页
Finance & Trade Economics
关键词
改革
财税体制
公共性
市场经济
Reform,Finance and Taxation System,Public,Market Economy
