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党的十一届三中全会以后,为贯彻落实“调整、改革、整顿、提高”的方针,改变财权集中过多、统得过死的状况,从一九八○年起实行了“划分收支、分级包干”的财政管理体制。两年多来的实践证明,这个财政体制比较好地体现了地方一级财政责、权、利相结合的原则,加强了各级党委和政府理财的责任心,调动了地方增收节支的积极性。改革的方向是正确的,效果是显著的,应当继续实行。同时,这个财政体制的某些方面,还存在一些缺陷,需要加以改进,使之逐步完善。
Since the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China, in order to implement the principle of “readjustment, reform, rectification and improvement” and change the situation of over-concentration of property rights and over death, “Divided revenue, grading package ” financial management system. The practice of more than two years has proved that this financial system has better embodied the principle of combining financial responsibilities, rights and benefits at the local level, strengthened the responsibility of party committees and governments at all levels in financial management and mobilized the enthusiasm of local governments in increasing revenue and reducing expenditure . The direction of reform is correct. The effect is significant and should continue to be implemented. At the same time, some aspects of this fiscal system have some flaws and need to be improved so that they can be gradually improved.