地方财政法制体系研究  

A Study of Locally legal finance System

作　　者：张炳君[1] 

机构地区：[1]山西省财政税务专科学校,山西太原030024

出　　处：《山西财政税务专科学校学报》2008年第2期13-22,共10页Journal of Shanxi Finance & Taxation College

摘　　要：地方财政法制是我国财政法制的重要组成部分,建国以来,我国的财政法制建设取得了很大进步,各项财政法规不断健全和完善,为我国财政事业的发展做出了重要贡献。但是,地方财政法制的建设落后于全国财政法制建设的步伐,致使地方财政法制体系不完善,法规不健全,影响了地方财政职能的发挥,制约了地方经济的发展。为了加强地方财政法制建设,必须改变传统的财政观念,从立法体制上下放给地方政府一定立法权力,使地方可以因地制宜地制定一些财政法规,以增加地方财政收入,促进地方经济更好更快地发展。ocal finance system compose as an important part of China＇s finance system, since the establishment of the country,great progress has made in the construction of legal finance system and it has contributed a lot to the development of the finance. But the construction of local finance system lags behind the whole country construction and it limits progress of local economy for its imperfection. In order to strengthen the construction of locally legal finance system, we must change power to local government so as to develop local economy.

关 键 词：地方财政 法制 体系 

分 类 号：F810.7[经济管理—财政学]