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一、实行省直管县财政改革的积极意义1994年实施分税制后,全国大部分省市实行了省管市、市管县的财政管理体制。总体上看,这一体制调动了市、县当家理财、增收节支的积极性,促进了经济和社会事业的发展。但随着社会主义市场经济体制的建立和政府职能的转换,市管县赖以存在的基础和发展的动力发生了改变。突出表现在:县域经济发展缺乏活力,县乡财政相对困难;市带县作用难以有效发挥,资源
I. IMPLEMENTING THE FISCAL SIGNIFICANCE OF THE FISCAL REFORM IN THE DIRECTED-ORIENTED COUNTY OF THE PROVINCE After the implementation of the tax-sharing system in 1994, most of the provinces and municipalities in China implemented the fiscal management system of provinces, cities and counties. Overall, this system mobilized the enthusiasm of municipal and county heads of state for financial management to increase income and reduce expenditure, and promoted the development of economic and social undertakings. However, with the establishment of a socialist market economic system and the transformation of government functions, the basis for the existence of the city administration and the driving force for its development have changed. Outstanding performance: the lack of vitality in county economic development, County and County finance is relatively difficult; city with the county is difficult to effectively play a role in resources