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从中央集权的“统收统支”体制, 到行政性分权的“财政包干”体制,再到经济分权的“分税制”体制,以及目前正在建立的公共财政体制,新中国财政体制变迁路径大致可以如此描绘。
From the system of “centralization of revenue and expenditure” of centralization of power to the “fiscal contract-and-go-down” system of administrative decentralization and to the system of “tax-distribution” of economic decentralization as well as the public financial system now under way and the path of changes in the financial system of new China It can be roughly described as such.