| 美国与法国地方财政体制对比及对我国的启示 |
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| 引用本文： | 陈鹏.美国与法国地方财政体制对比及对我国的启示[J].沈阳大学学报,2010,22(2):46-50. |
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| 作者姓名： | 陈鹏 |
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| 作者单位： | 中南财经政法大学财政与税务学院,湖北,武汉,430060 |
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| 摘 要： | 从政府级次的划分、地方各级政府财权和事权的划分以及转移支付制度的确定等方面，对美国和法国的地方财政体制进行了研究和比较，提出了发展和完善我国地方财政体制可资借鉴的具体措施。
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| 关 键 词： | 美国 法国 地方财政 支出责任 转移支付 |
Comparison Between Local Financial System of United States of America and France and Enlightenment to China |
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| CHEN Peng.Comparison Between Local Financial System of United States of America and France and Enlightenment to China[J].Journal of Shenyang University,2010,22(2):46-50. |
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| Authors: | CHEN Peng |
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| Institution: | CHEN Peng(School of Finance , Taxation,Zhongnan University of Economics , Law,Wuhan 430060,China) |
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| Abstract: | Comparison between the local financial system of United States and France was carried out,focusing on the division of authority,revenue and expenditure responsibility at all levels of local governments,as well as the determination of transfer payment system.Specific measures were given on development and perfection of China's local financial system. |
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| Keywords: | United States of America France local finance expenditure responsibility transfer payment |
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