【摘要】 建立合理的政府间财政关系是分税制改革的目标。始于1994年的中国分税制改革仍存在诸多问题。在市场经济下,从事权、财权及转移支付角度重新审视我国财政管理体制,并借鉴国际成功经验,是构建新型的政府间财政关系的一条捷径。更多还原

【Abstract】 To build a sound fiscal relation among the governments is the goal of the reform of the tax decentralization system. The reform was carried out in 1994, yet a lot of problems have not been solved. In a market-oriented economy, it is a shortcut to construct a sound fiscal relationship among governments by reinspecting the fiscal administrative system of China from the angles of affairs right, property right and transfer payment, and learning the experience from foreign countries.更多还原