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一、澳大利亚的财政体制及支出预算改革的背景澳大利亚是联邦制国家,法律规定,政府分为联邦、州和地方三级,联邦和州拥有立法权。与政体相适应,澳大利亚的财政体制也分为联邦、州和地方三级。为保证各级政府履行职责的资金需要,法律明确规定了各级政府的收入来源,联邦政府集中的财政收入比重很高,在总收入中占72%(其中约有1/5用于转移支付),州政府占24%,地方政
First, Australia’s fiscal system and expenditure budget Background of the reform Australia is a federal state, the law states that the government is divided into federal, state and local levels, the federal and state legislative power. In keeping with the regime, Australia’s fiscal system is also divided into federal, state and local levels. In order to ensure the funding needs of all levels of government to perform their duties, the law clearly stipulates the sources of revenue for all levels of government. The federal government has a high proportion of fiscal revenue, accounting for 72% of the total revenue (of which about one-fifth is used for transfer payments ), State government accounted for 24% of local government