摘要
本文通过我国及一些发达国家和转轨国家的地方财政收支总量与结构的比较研究 ,发现我国的地方财政支出总量偏大 ,结构上也不合理 ,而地方财政收入不能满足分权化背景下地方经济发展的要求 ,所以导致了一系列的问题。要规范财政秩序 ,必须进一步分权 ,同时加强地方财政监督。
After local government finance having been compared among China,some advanced countries and transitional countries,it is showed that the expenditures of local government finance are exaggerated and twisted,but local economic development cant be financed by the fiscal revenue of local government under decentralization in China.If the fiscal order is disciplined,fiscal decertralization must be developed,and supervision on local government finance must be strengthened.
出处
《财经科学》
CSSCI
北大核心
2000年第3期29-34,共6页
Finance & Economics
关键词
地方财政支出
地方财政心入
财政分权
国际比较
(the expenditues of local government finance) (the fiscal revenue of local government) (fiscal decentralization)
