论文部分内容阅读
财政管理体制是国家治理体系和治理能力现代化的重要内容。自从1994年实施分税制改革,我国先后按照“事权与财权相匹配”、“事权与财力相匹配”、“事权与支出责任相适应”的原则,逐步构建完善了中国特色社会主义制度下中央与地方财政事权和财权划分的体系,奠定了我国现代财政制度良好基础。20多年来,在我国财政分权过程中,有关部门和机构主要关注于不同层级
The financial management system is an important part of the modernization of the state governance system and governance capacity. Since the implementation of the reform of the tax-sharing system in 1994, China has successively established and perfected a society with Chinese characteristics in accordance with the principle of “matching power with financial power,” “matching power with financial power,” and “adapting to the power and expenditure responsibilities.” The system of delineating the fiscal powers and the fiscal powers between the central and local governments under the system of doctrine has laid a sound foundation for the modern fiscal system in our country. In the past 20 years or so, in the process of fiscal decentralization in our country, the relevant departments and agencies have mainly focused on different levels