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新中国财政走过了五十多年的曲折发展历程,财政体制也经历了由高度集中的计划经济体制向市场经济体制转轨的重大变迁。其变迁路径可概括为:中央集权型“统收统支”体制——行政性分权型“财政包干”体制
New China’s finance has gone through a tortuous course of development of more than 50 years. The financial system has also undergone major changes from a highly centralized planned economy to a market economy. Its path of change can be summarized as follows: Centralized Centralized System of Revenue and Expenditure - Administratively Decentralized System of "Financial Contract-and-