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第二轮志书记述时限内财政税务的性质和作用发生很大变化,编纂人员对财政税务的职能作用有了新的认识。但是,第二轮志书财政税务门类编纂各异,尚未达成共识。笔者认为,第二轮志书财政税务门类的设置排列要考虑社会分工实际和国民经济行业分类标准及其逻辑关系,做到设置得当,排列有序;内容记述要考虑涵盖全面和事物完整,做到横写基本内容不缺项,纵述事物发展脉络不断线,突出财政税务事业的时代特色和地方特点。
The nature and role of fiscal tax within the time limit stated in the second round of Zhushi have undergone great changes, and compilers have gained a new understanding of the functional role of fiscal and taxation. However, there is still no consensus on the compilation of the fiscal and taxation sections of the second round of book records. The author believes that the second round of Shizhu fiscal tax categories arranged to consider the actual situation of social division of labor and national economic classification criteria and their logical relationship, so properly set, arranged in an orderly manner; content description should be considered to cover a comprehensive and complete things to do To the basic content of horizontal writing is not a lack of items, overview of things continue to thread off the context of development, highlighting the era of fiscal and tax features and local characteristics.