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财政体制是指国家通过规定各级政权管理财政收支权限和各企事业单位在财务管理上的权限,据以处理国家与各级政权之间,国家与企事业之间的财政分配关系的管理制度。它是国家财政管理工作中的一项主要制度。财政体制有对上与对下,在去年争取地区体制的基础上,如何优化完善对下财政体制,已成为财政管理的重点和激励的发展的支点。
The fiscal system refers to the state’s management of the fiscal distribution relations between the state and the governments at all levels and between the state and the enterprises by stipulating the fiscal revenue and expenditure authority of all levels of government and the financial management authority of all enterprises and institutions system. It is a major institution in the country’s financial management. The fiscal system has the key to the development of the fiscal management system and has become the focus of financial management and the motivation for its development based on how to optimize and improve the financial system under the control of the local government and the local government.