摘要
虽然1994年分税制财政体制改革取得了显著成果,但离规范化的公共财政体制仍有较大的差距,各级政府所承担的职责尚不明晰。明确县乡财政的地位和作用,论述其变革之路,并分析目前现状与成因可以帮助管理者制定出完善的县乡财政体制的对策。
Although the tax-distribution financial system reform in 1994 has made remarkable achievements but there is still a wide gap between the former and the standardization of the public finance system, and functions of governments at all levels of professional are not clear. It can help administrators to make up countermeasures to perfect the township financial system to clear the status and role of county and township government finance, discuss the reforming way, and analyze the present situation and its causes.
出处
《芜湖职业技术学院学报》
2013年第3期17-19,共3页
Journal of Wuhu Institute of Technology
关键词
县乡财政
分税制
财政体制
county and township finance
system of tax distribution
financial system.
