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财源及财源建设的科学界定●中南财经大学财税系周继良何谓财源?何谓财源建设?这本是分税制下应予深入研讨的问题。但从理论界的研究动向来看,大多侧重于对财源建设的动因、具体思路和对策的分析,并未对此给出统一而科学的理论界定,即使有也只将“财源”简单地归结为...
Scientifically defined sources of wealth and financial resources ● Central and South University of Finance and Economics Zhou Jiliang Finance What? What is financial construction? This is the issue that should be thoroughly discussed under the tax sharing system. However, from the research trend of the theoretical circle, most of them focus on the analysis of motivation, concrete ideas and countermeasures of the construction of financial resources without giving a unified and scientific theoretical definition, even if there is only “financial resources” simply summed up for...