| 关于完善我国财政转移支付制度的几点思考 |
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| 引用本文： | 韩韵琴. 关于完善我国财政转移支付制度的几点思考[J]. 惠州学院学报, 2001, 21(3): 35-40. DOI: |
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| 作者姓名： | 韩韵琴 |
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| 作者单位： | 惠州大学经贸学院,惠州,516015 |
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| 摘 要： | 建立和完善财政转移支付制度有着广泛的现实意义,而目前的转移支付有很多缺陷,必须从制度本身和外在环境两方面着手,采取有力措施去加以改进和完善,才能建立一个适合我国国情的财政转移支付制度.
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| 关 键 词： | 转移支付 分税制 纵向转移 横向转移 |
| 文章编号： | 1007-6107(2001)03-0035-06 |
| 修稿时间： | 2001-04-20 |
A Few Opinions on Perfecting the System of Our Country''''s Financial Transfer and Payment |
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| HAN Yun-qin. A Few Opinions on Perfecting the System of Our Country''''s Financial Transfer and Payment[J]. Journal of Huizhou University, 2001, 21(3): 35-40. DOI: |
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| Authors: | HAN Yun-qin |
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| Abstract: | It has wide practical significance to set up and perfect the system of financial transfer and payment. There are a lot of shortcomings. In the present transfer and payment. Only use strong methods to improve and perfect the system itself and its external environment can a system of financial transfer and payment fitting for our national conditions be established. |
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| Keywords: | transfer and payment a system of tax distribution vertical transfer horizontal transfer. |
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