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分税制财政体制自1994年起实行以来,对增强中央财政调控能力,调动中央和地方的积极性,促进社会经济事业健康发展等方面起到了积极的作用。但近年来,随着财税改革的不断深化,基层财政暴露出的矛盾和问题日益突出。为此,在对部分县乡调查研究的基础上,提出完善县乡财政管理体制的
Since the tax-sharing system was put into practice in 1994, it has played a positive role in enhancing the ability of the central government to regulate and control, mobilize the enthusiasm of the central and local governments, and promote the sound development of social economy. However, with the continuous deepening of fiscal and tax reforms, the contradictions and problems exposed by grass-roots finance have become increasingly prominent in recent years. Therefore, on the basis of investigation and study of some counties and townships, it is proposed to improve the financial management system of county and township