公共风险视角下中央与地方财政事权划分研究_OpenScirbe Publishing

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公共风险视角下中央与地方财政事权划分研究

Author(s)：
钱晓丽

Publication Title：

Wen Yuan (Primary School Edition) 2020 No.02

Affiliations：
内蒙古鄂尔多斯市准格尔旗财政局

Abstract：
财政是国家治理的基础和重要支柱，财政体制改革在全面深化改革中发挥着重要作用。由于涉及政府间利益和责任的分配，是全面深化改革最难啃的“硬骨头”之一。在实践中，中央和部分省级政府也出台了财政事权和支出责任划分的意见和实施方案。然而，在实际操作中，财政权力的划分遇到了许多困难。试图突破现有财政事权划分的研究思路，从公共风险的角度考察中央与地方财政事权的划分，以期为正在进行的中央与地方财政事权和支出责任划分的改革提供一些新的思路和启示。

Keywords：
公共风险；财政事权划分；财税体制改革

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[1] 钱晓丽.公共风险视角下中央与地方财政事权划分研究[J].Wen Yuan (Primary School Edition),2020(02),.

文渊(小学版)

Wen Yuan (Primary School Edition)

Language: 中文

CN：11-9274/G

ISSN：2096-6261

Publication Frequency: 月刊

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