地方财政虚收问题及成因探析  

To Probe in to the Questions and the Cause of Formation about the Local Financial False Revenue

作　　者：涂咏梅 

机构地区：[1]湖北财经高等专科学校财税系,湖北武汉430077

出　　处：《湖北财经高等专科学校学报》2000年第3期21-23,共3页Journal of Hubei College of Finance and Economics

摘　　要：财政收入虚收不仅影响财政职能作用的发挥，增加财政风险，而且造成宏观经济信息失真。最近几年来这一问题在某些地方表现得比较突出，应加以高度重视。Financial false revenue is not only effecting exertion. of financial fuctions and actions, increasing financial risks, but also creating macro - economy distortion. In recent few years these questions behave extraordinary at some places and we should pay special attention about them.

关 键 词：地方财政 财政收入 虚收 表现形式 原因分析 财税体制 税收征管 

分 类 号：F812[经济管理—财政学]