摘要
1994年的“分税分级”财政体制改革是我国由“行政性分权”向“经济性分权” ,由直接调控向间接调控转变的重要里程碑 ,对于我国发挥财政职能 ,提高财政效率取得了明显成效。但随着市场经济发展的新形势、新变化 ,现行财政体制的弊端已逐渐显现出来。必须进行相应改革。
The financial system reform of 'Taxation Division and Degree Division' in 1994 is an important landmark showing a change from 'administrative power division' to 'economic power division', from direct adjustment and control to indirect adjustment and control. It has achieved remarkable effects in giving play to financial functions and promoting financial efficiency. However, the new situation and new change in the developing market economy make the disadvantages of the existing financial system show themselves, so corresponding reform must be carried out. In respect to this, the paper tries to put forth policy suggestion and system arrangement.
出处
《廊坊师范学院学报》
2002年第2期82-84,共3页
Journal of Langfang Teachers College
