借鉴美国财政管理体制推进我国地方财税体制改革  

Promoting Local Fiscal and Tax System Reform while Learning U.S. Fiscal Management System

作　　者：杨德强 Yang Deqiang

机构地区：[1]山东省潍坊市财政局

出　　处：《财政科学》2017年第4期104-112,共9页Fiscal Science

摘　　要：对于美国州、市的财政管理情况,诸多专家学者已经给予分析研究,本文重点介绍县以及学区、政府协会等机构财政管理,以及相关层级之间的财政关系,通过数据和案例分析,以期给读者新的信息或启迪,力求对我国财税体制改革提供借鉴。As a visiting scholar in the University of Southern California, the author mainly studies the actual implementation of U.S. fiscal and tax system, its effect to economy and society, the conflicts and main issues and deeply considers China current fiscal and tax policies. Taking advantage of the facilities of living and studying in California, I grasped some rare opportunities to deeply understand its organization setting-up, separation of duties, actual implementation, analyzed the problems based on first-hand data and actual facts. Many experts have studied the fiscal management of state and municipal cities. The essay mainly introduces the fiscal management of county, education district, government society and the fiscal relationship among different levels.Based on data and case study, the essay tries to give readers some new information and perspectives and experience learning for China fiscal and tax system reform.

关 键 词：公共财政 体制改革 政府架构 

分 类 号：F813[经济管理—财政学]