我国预算管理体制演进的制度分析  

The Analysis of Budget Management System in China

作　　者：徐旭川[1] 

机构地区：[1]江西财经大学公共管理学院,江西南昌330013

出　　处：《山西财政税务专科学校学报》2005年第6期3-7,共5页Journal of Shanxi Finance & Taxation College

摘　　要：50多年来,我国预算管理体制进行过多次重大改革,经历了统收统支型、财政包干型和分税制三种类型的演变。预算管理体制的管理主体、原则、权限等的变化,深刻反映了我国政府职能的转变和政府间财政关系的调整。China has seen many important reforms in budget management system and has experienced three changes of it over the past fifty years, such as tax distribution system and so on. A change of main body principle as well as competence of management of it will deeply affect transition of government function and its adjustment of fiscal relation.

关 键 词：预算管理体制 财政分权 制度分析 

分 类 号：F812.3[经济管理—财政学]