| 关于我国现行财政转移支付制度的思考 |
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| 引用本文： | 彭建军. 关于我国现行财政转移支付制度的思考[J]. 科技情报开发与经济, 2006, 16(2): 112-113 |
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| 作者姓名： | 彭建军 |
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| 作者单位： | 江西财经大学,江西,南昌,330013 |
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| 摘 要： | 从制度经济学的角度出发,论述了我国现行财政转移支付制度的作用和我国财政转移制度的主要形式、构成、特点,分析了其存在的缺陷,并提出了完善我国财政转移支付制度的一些建议。
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| 关 键 词： | 财政转移支付 分税制 税收返还 |
| 文章编号： | 1005-6033（2006）02-0112-02 |
| 收稿时间： | 2005-09-01 |
| 修稿时间： | 2005-09-01 |
Considerations about Our Country's Financial Transfer Payment System |
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| PENG Jian-jun. Considerations about Our Country's Financial Transfer Payment System[J]. Sci-Tech Information Development & Economy, 2006, 16(2): 112-113 |
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| Authors: | PENG Jian-jun |
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| Affiliation: | PENG Jian-jun |
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| Abstract: | Starting from the angle of the institutional economics,this paper discusses on the effects of our country's current financial transfer payment system and the main forms,components and features of our country's current financial transfer payment system,analyzes on its defects,and puts forward some suggestions for perfecting our country's current financial transfer payment system. |
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| Keywords: | financial transfer payment system of dividing taxes institutional economics |
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