我国近现代财政体制演进轨迹及其现实框架  

Evolution of Finance System in Modern China and Practical Framework

作　　者：闫坤[1] 崔潮[2] 

机构地区：[1]中国社会科学院机关党委,北京100732 [2]河南财政税务高等专科学校,河南郑州451464

出　　处：《改革》2012年第4期52-58,共7页Reform

基　　金：国家社会科学基金重点项目"健全公共财政体系研究"(批准号:10AZD020)

摘　　要：我国近现代财政形态,可归纳为从帝国财政崩溃走向公共财政建立的过程。在这个过程中大一统财政体制逐渐瓦解,分级分税财政体制经历了漫长的探索,逐步融入与先发现代化国家趋同的财政联邦主义改革方向。我国有必要建立宪政化、法治化的财政体制框架,在社会监督下形成政府间稳定的法律关系,使财政体制成为社会进步的重要支柱性制度之一。The pattern of finance in modem China could be conclude as that ,it has progressed from collapsing of empire finance to the establishing of public finance. In the process, the centralized financial system was gradually broken, the fiscal system with separate categories of taxes, designated scope of revenues has undergone a longtime exploration, and has gradually integrated into the reforming direction of fiscal federalism. It is necessary to set up financial system in eonstitutionalism and legalization, and under the supervision of society, to form stable relation a- mong different level government, and make financial system become one of an important supporting systems.

关 键 词：财政体制 财政改革 财政监督 

分 类 号：F812.2[经济管理—财政学]