摘要
对建国以来的财政体制的变迁以１９９４ 年为界， 作了两阶段的回顾分析。认为１９９４ 年前的财政体制是与计划经济相适应的。１９９４ 年后实行的分税制是市场经济体制所要求的。作者在充分肯定实行分税制后所取得的成就的基础上，对完善分税制所基于的理财思想作了重点分析，并对走向２１
e author uses the year of 1994 as a line to divide the financial system transition of 50 years in two periods. The author holds that before 1994 the financial system was suited to the planning economy, and after 1994 the separated taxation is fitted to market economy. At the last, the author puts forward some prospects for China′s financial system in 21 st century.
出处
《财经研究》
CSSCI
北大核心
1999年第10期11-16,共6页
Journal of Finance and Economics
