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财政体制是经济体制的重要组成部分。它反映、规定、制约着国家与企业、中央与地方两大基本的经济关系。因此,财政体制的改革,是我国经济体制改革的关键性环节之一。我国的财政体制,包括预算管理体制、国营企业财务管理体制、税收体制和基建投资体制等内容。其中企业财务体制是基础,预算体制是主导和代表(如“分灶吃饭”财政体制,即是以“分灶吃饭”预算体制为代表的财政体制)。税收体制、投资体制则分别规定收入、支出方面的有关体制问题。
The financial system is an important part of the economic system. It reflects and stipulates the two basic economic relations between the state and the enterprise, the central government and the local government. Therefore, the reform of the financial system is one of the key links in the economic reform in our country. China’s financial system includes the budget management system, the state-owned enterprise financial management system, the tax system and the infrastructure investment system. Among them, the enterprise financial system is the foundation, and the budget system is the dominant and representative (for example, the financial system of “dividing and eating”, that is, the financial system represented by the budgetary system of “dividing and eating”). The tax system and the investment system separately stipulate the relevant institutional issues concerning income and expenditures.