以“服务型政府”为导向创新构建地方财政体制  

On Innovating Local Financial System with "Service-Oriented Government" as Guideline

作　　者：黄敏[1] 池泽新[1] 

机构地区：[1]江西农业大学经济贸易学院,江西南昌330045

出　　处：《江西农业大学学报（社会科学版）》2006年第1期114-116,共3页Journal of Jianxi Agricultural University :Social Sciences Edition

基　　金：国家社会科学基金资助项目(03BJY060)

摘　　要：从“分税制”、“农村税费改革”到现在的“一免三补”,我国财政分配关系发生了新的变化,中央财政提高了实力,地方财政的困难普遍突出。从构建服务型政府的需要出发,通过对县乡财政现状的分析,以“服务型政府”为导向,对改革地方财政体制提出了若干建议。From ＂tax distribution system＂ to ＂tax -for- fees＂ reform in the countryside and to relieving agricultural tax and providing agricultural subsidies today, great changes have been taken place in China in terms of finance distribution. As a result, the budget of the central government has grown, but that of the local governments is facing more challenges. With the need to build a service - oriented government as the starting point, this paper analyzes the problems and difficulties faced by the local governments and put forwards some suggestions on the reform of finance system of local governments.

关 键 词：“服务型政府” 地方财政 政策建议 

分 类 号：F812.7[经济管理—财政学]