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建国50年来,我国的预算管理体制进行过多次变革。总的来看,大体上经历了计划经济时期的“统收统支”和改革开放以来的“放权包干”与分税制等发展过程。历史地看,1994年实行的税制和分税制改革是建国以来力度最大、影响最深远的一次预算管理体制改革。这次改革初步建立了适应社会主义市场经济发展要求的预算管理体制基本框架。但与国际通行的规范的预算管理体制相比,今后的改革任务还相当繁重。一、初步建立了适应社会主义市场经济发展要求的预算管理体制基本框架我国预算管理体制的确立始于
In the 50 years since the founding of New China, China’s budget management system has undergone many changes. Generally speaking, it has generally undergone the development process of “unifying the tax revenue and expenditures” and the “decentralization” and tax sharing system since the reform and opening up in the planned economy. Historically, the tax system and the tax-sharing system introduced in 1994 have been the most powerful and far-reaching reform of the budget management system since the founding of the People’s Republic. This reform initially established the basic framework of a budget management system that meets the requirements of the development of the socialist market economy. However, compared with the normative budget management system generally adopted in the world, the task of reform in the future is still rather heavy. I. Preliminary establishment of the basic framework of the budget management system that meets the requirements of the development of the socialist market economy The establishment of our budget management system started with