摘要
西方主要发达国家财政体制经过长期的实践,已经十分成熟,它对中国财政体制改革具有很好的借鉴作用。中国要进一步进行财政体制改革,应借鉴世界上市场经济国家财政体制的实践结合本国当前的实际,建立“二元合一、城乡一体、事权明确、合理分权、体系完善、协调发展”的新型财政体制。
After the long -term practice, the public finance system of the west main developed countries is fully become mature. There are very good references to the reform of our public finance system. We will carry on the public finance system reforming further, so we should draw lessons from practice of the market economy state and base on its own practice. Finally we will establish the new public finance system.
出处
《经济与管理》
2005年第4期14-19,共6页
Economy and Management
关键词
市场经济
财政体制
分税制
market economy
public finance system
system of tax distribution
