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市场经济下的财政体制王荣山１我国的财政体制基本理论历来坚持＂统一领导，分级管理＂原则。国家财政的方针、政策应由中央统一制订，地方贯彻执行。一切财政收支应纳入国家预算，各级财政部门要保证预算计划完成。地方财政收支要经中央核定或分级包干后，在保证计划完成...
Financial System under Market Economy Wang Rongshan 1 The basic theory of our country’s financial system has always adhered to the principle of “unified leadership and management at different levels”. The guidelines and policies of the state finance should be formulated by the central authorities and implemented by the local authorities. All fiscal revenues and expenditures should be included in the state budget, and the financial departments at all levels should ensure that the budget plan is completed. Local financial revenue and expenditure to be approved by the Central Government or graded package, after the completion of the assurance plan ...