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该调研报告是在对北京地区市、区(县)两级政府进行实地考察的基础之上,结合研究外省市相关文献资料而形成的。报告厘清了地方财政支出主体之间的关系,揭示了地方财政支出的运行规律和监督机制的运转状况,分析了地方财政支出运行中存在的若干重点、难点问题,介绍了一些地区财政支出制度创新的发展动向,提出了建立地方财政支出法律约束长效机制的建议。
The research report is based on the field investigation conducted by the municipal, district (county) governments in Beijing and the related literature of other provinces and cities. The report clarifies the relationship between the main bodies of local fiscal expenditures, reveals the operation rules of local fiscal expenditures and the operation status of the supervisory mechanism, analyzes some key and difficult problems in the operation of local financial expenditures, and introduces some innovations in the system of fiscal expenditures The author puts forward the suggestion of establishing a long-term mechanism of legal restriction on local fiscal expenditure.