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财政管理体制规定着各级政权之间、国家同企业事业单位之间的财力分配、财权和责任,是财政管理的一项重要制度。解放三十多年来,我国财政体制按照“统一领导”分级管理”的原则,进行过多次改革,核心问题都是研究财力集中与分散的适度。确定这个适度,既要遵循其自身的规律,更要适应不同时期的政治经济形势的需要,保证党和国家提出的各
The fiscal management system stipulates the distribution of financial resources, financial rights and responsibilities between the political power at all levels and between the state and enterprises and institutions, and is an important financial management system. Over the past three decades or so since the liberation, China’s financial system has undergone many reforms in accordance with the principle of “unified management by the leadership at different levels.” The core issues are all studies on the moderation and dispersion of financial resources. To determine this moderation, we must follow its own laws , But also to meet the needs of the political and economic situation in different periods, to ensure that the party and the state put forward