| 论分税制条件下我国中央与地方政府关系的嬗变--以财政关系为例 |
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| 引用本文： | 周鹏,詹耀文. 论分税制条件下我国中央与地方政府关系的嬗变--以财政关系为例[J]. 上饶师范学院学报, 2003, 23(1): 82-85 |
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| 作者姓名： | 周鹏 詹耀文 |
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| 作者单位： | 1. 上饶师范学院,江西,上饶,334001
2. 华东师范大学,上海,200062 |
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| 摘 要： | 本文主要以我国的财政体制为切入点，论述了实行分税制以来我国中央与地方政府关系的变化、发展。分析了分税制条件下中央与地方政府关系出现的根本变化；对存在的问题，提出了一些对策和建议。
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| 关 键 词： | 分税制 中央政府 地方政府 中国 财政关系 政治问题 政府职能 |
| 文章编号： | 1004-2237(2003)01-0082-04 |
| 修稿时间： | 2002-09-12 |
On the Evolution of the Relation between Central Government and Local Government under the Condition of the Apportioned Tax System--Exemplified by the Financial Relation |
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| ZHou Peng ,ZHAN Yao wen. On the Evolution of the Relation between Central Government and Local Government under the Condition of the Apportioned Tax System--Exemplified by the Financial Relation[J]. Journal of Shangrao Normal College, 2003, 23(1): 82-85 |
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| Authors: | ZHou Peng ZHAN Yao wen |
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| Affiliation: | ZHou Peng 1,ZHAN Yao wen 2 |
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| Abstract: | Starting with the financial system of our country,this article discusses the evolution of the relation between Central government and local government since the enforcement of the apportioned tax system, and analyses the fundamental changes in the relation between them. And then it puts forward some corresponding countermeasures and suggestions in connection with the present problems. |
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| Keywords: | apportioned tax system central government local govenment financial relation |
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