| 我国县乡财政体制问题研究 |
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| 引用本文： | 尹帅.我国县乡财政体制问题研究[J].芜湖职业技术学院学报,2013(3):17-19. |
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| 作者姓名： | 尹帅 |
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| 作者单位： | 云南财经大学,云南昆明650021 |
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| 摘 要： | 虽然1994年分税制财政体制改革取得了显著成果，但离规范化的公共财政体制仍有较大的差距，各级政府所承担的职责尚不明晰。明确县乡财政的地位和作用，论述其变革之路，并分析目前现状与成因可以帮助管理者制定出完善的县乡财政体制的对策。
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| 关 键 词： | 县乡财政 分税制 财政体制 |
The Study of the Problem of County and Township Financial System in China |
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| YIN Shuai.The Study of the Problem of County and Township Financial System in China[J].Journal of Wuhu Vocational Institute of Technology,2013(3):17-19. |
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| Authors: | YIN Shuai |
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| Abstract: | Although the tax-distribution financial system reform in 1994 has made remarkable achievements but there is still a wide gap between the former and the standardization of the public finance system, and functions of governments at all levels of professional are not clear. It can help administrators to make up countermeasures to perfect the township financial system to clear the status and role of county and township government finance, discuss the reforming way, and analyze the present situation and its causes. |
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| Keywords: | county and township finance system of tax distribution financial system |
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