摘要
党的十一届三中全会以来,我国开始走上了振兴富强的道路。国家财政不仅积极支持经济改革和对外开放,同时在自身改革方面也迈出了重要步伐。联系城市财政体制来看,经过多次的改革,财力有所增加,财政管理权限也有所扩大,统收统支局面初步被打破,但与城市经济体制改革所要达到的目标仍有较大的距离。当前。
The article holds that the contract system for urbanfinance is only a form of transformation in the process of the structural reform of China's public finance and it is not the ultimate goal of the reform. Itis an inherent and objective requirement to make a shift step by step from the existing contract system for public finance to the financial system of gradual taxation in consideration of the histori cal trend of development of China's urban finance and the concrete practice in the preliminary stage of socialism in China.
出处
《财经研究》
CSSCI
北大核心
1990年第3期9-12,共4页
Journal of Finance and Economics
