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改革财政管理体制的核心,是正确处理中央财政和地方财政、国家财政和企业财务的关系。简言之,即正确处理集权和分权的关系。在大有作为的八十年代刚刚开始的时候,在贯彻落实“调整、改革、整顿、提高”方针的过程中,我国财政体制的改革,又作出了新尝试,迈出了新步伐。在中央财政和地方财政的关系上,国务院决定,从一九八○年起,实行“划分收支、分级包干”的管理体制,即是:在中央统一领导和统一计划下,明确划分中央和省、市、自治区两级财政的收支范围、以及各自的权力和责任,做到事权和财权的统一,权力和责任的统一。很显然,
The core of reforming the financial management system is to correctly handle the relations between the central finance and the local finance, the national finance and the corporate finance. In short, it correctly deals with the relationship between centralization and decentralization. At the very beginning of the 1980s, in the course of implementing the principle of “readjustment, reform, rectification and improvement”, the reform of China’s financial system has made new attempts and taken new steps. With regard to the relationship between the central finance and local finance, the State Council has decided that since 1980, the implementation of the management system of “dividing revenues and expenditures into different levels and covering different levels of government” means: under the unified leadership and unification plan of the Central Government, The scope of revenues and expenditures of the central, provincial, municipal and autonomous regions as well as their respective powers and responsibilities shall be such that the unification of powers and responsibilities, the unification of powers and responsibilities. obviously,