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1994年实行的分税制财政体制改革是我国财政预算管理体制上一次重大变革,也是财政管理由计划经济模式向社会主义市场经济模式转轨的分水岭。10年来,青海财政按照建立社会主义市场经济体制和公共财政的总体要求,深化改革,强化管理,创新机制,得到了较快发展。财政收支规模迅速扩大,公共财政职能不断增强。推进改革,规范管理,不断完善分税制财政体制1994年以来,青海财政走过了1994-1995年的分税制建立试运行、1996-1998年的分税制调整过渡和1999年后的分税制改革完善三个阶段。在分税制财政管理体制确定后,围绕收支管理改革,从三个方面对新体制进行了不断的调整完善。
The tax-sharing reform of the fiscal system implemented in 1994 was the last major change in China’s financial budget management system and a watershed in the transition of the financial management from a planned economy to a socialist market economy. In the past 10 years, in accordance with the overall requirements of establishing a socialist market economy and public finance, Qinghai Finance has deepened reforms, strengthened the management and innovation mechanism and achieved rapid development. The scale of fiscal revenue and expenditure expanded rapidly, and the functions of public finance continued to increase. Advancing Reform, Standardizing Management and Constantly Improving the Financial System of Tax-Sharing Systems Since 1994, Qinghai Finance has gone through three phases: the establishment of a tax-sharing system for trial operation in 1994-1995, the adjustment and adjustment of the tax-sharing system in 1996-1998 and the reform of the tax-sharing system after 1999. After the tax-sharing fiscal management system was finalized, the reform of the revenue and expenditure management system was continuously adjusted and improved from three aspects.