Trending on TikTok

Buldak

Sunscreen

Sanrio

English

{{sellerTotalView > 1 ? __("sellers", {number: sellerTotalView}) : __("seller", {number: sellerTotalView}) }}, {{numTotalView > 1 ? __("items", {number: numTotalView}) : __("item", {number: numTotalView}) }}

View Cart & Check Out

Nickname

Let us know how to properly address you.

Update Your Name

xxxxxxx@yamibuy.com

Account Orders Favorites

Points 0

Coupons 0

Gift Card Balance $0.00

Sign Out

Change Your Zip Code

Inventory information and delivery speeds may vary for different locations.

Location History

We will notify you by email when the item back in stock.

Your email: {{remindEmail}}

Cancel

Jingdong book

完善我国现行财政管理体制研究

View Cart & Check Out

{{buttonTypePin == 3 ? __("Scan to view more PinGo") : __("Scan to start")}}

Books Economy Fiscal Levy

Jingdong book

完善我国现行财政管理体制研究

Name: 完善我国现行财政管理体制研究
Brand: Jingdong book
SKU: 3110117531
Price: 23.96 USD
Availability: OutOfStock

{{__(":people-members", {'people': item.limit_people_count})}} {{ itemCurrency }}{{ item.valid_price }} {{ itemCurrency }}{{ item.invalid_price }} {{ itemDiscount }}

Ends in

{{ itemCurrency }}{{ priceFormat(item.valid_price / item.bundle_specification) }}/{{ item.unit }}

{{ itemCurrency }}{{ item.valid_price }} {{ itemCurrency }}{{ priceFormat(item.valid_price / item.bundle_specification) }}/{{ item.unit }} {{ itemCurrency }}{{ item.invalid_price }} {{itemDiscount}}

Sale ends in

Sale will starts after Sale ends in

{{ __( "Pay with Gift Card to get sale price: :itemCurrency:price", { 'itemCurrency' : itemCurrency, 'price' : (item.giftcard_price ? priceFormat(item.giftcard_price) : '0.00') } ) }} ({{ itemCurrency }}{{ priceFormat(item.giftcard_price / item.bundle_specification) }}/{{ item.unit }}) Details

Best before

Currently unavailable.

We don't know when or if this item will be back in stock.

Unavailable in your area.

Sold Out

Details

Full product details

Content Description

《完善我国现行财政管理体制研究》共分八章。第1章财政管理体制概述，重点论述了财政管理体制的基本概念、特征、内容、作用、理论基础、制约因素、运行机理等一般性问题。第2章财政管理体制的历史考评，分阶段论述了建国以来我国财政管理体制的历史演进过程及简要评述，即计划经济时期运行模式（统收统支）、转轨时期运行模式（包干制）、市场经济运行模式（分税制）。第3章分税制财政体制“缺陷性”分析，一方面总结评价了1994年分税制财政体制的改革成效，另一方面分析了事权、财权和转移支付等方面存在的问题，并在此基础上重点考量、揭示了现行财政体制的某些体制复归特征。第4章财政管理体制国际比较与借鉴，选择美国、德国、法国、日本、印度等国，介绍了政府间事权划分、财权划分、转移支付制度等方面的基本做法。第5章至第8章，论述了完善我国现行财政体制的基本构想。其中，第5章科学划分政府间的职责范围，重点论述政府间职责、支出划分的思路与对策；第6章重点论述了政府间税收划分的思路与对策；第7章完善政府间的转移支付，重点论述了改进政府间转移支付制度的思路与对策；第8章稳步推进各项配套改革，重点论述推进各项配套改革等问题。

Author Description

王振宇，1965年生，辽宁省庄河人，研究员，经济学博士。现任辽宁省财政科学研究所所长，兼《地方财政研究》杂志社社长、主编，中国财政学会理事，辽宁省财政学会常务理事，辽宁省“优秀专家”、“新世纪百千万人才工程”国家级人选，政府特殊津贴专家。先后承担世界银行、国家社科基金和省部级以上研究项目十余项，多项研究成果获省部级一等奖以上奖励。发表文章30余篇，著有《政府投融资管理》、《财政学基础教程》等。

Catalogue

第1章财政管理体制概述
1.1 财政管理体制一般
1.2 财政管理体制制约因素
1.3 财政管理体制运行机理

第2章财政管理体制的历史考评
2.1 改革开放以前的财政管理体制：高度集中
2.2 经济转型时期的财政管理体制：“分灶吃饭”
2.3 财政管理体制现行运行模式：分税制

第3章分税制财政体制“缺陷性”分析
3.1 分税制财政体制改革成效
3.2 分税制财政体制存在的主要问题
3.3 现行分税制财政体制的进一步考量

第4章财政管理体制国际比较与借鉴
4.1 美国的财政管理体制
4.2 德国的财政管理体制
4.3 法国的财政管理体制
4.4 日本的财政管理体制
4.5 印度的财政管理体制
4.6 借鉴与启示

第5章科学划分政府间的职责范围
5.1 科学合理地界定政府职能范围
5.2 明确划分政府间的职责和事权
5.3 明确界定政府间支出责任，合理划分支出范围

第6章合理划分政府间的税收收入
6.1 稳步推进新一轮税制改革
6.2 改进中央与地方的税收划分
6.3 理顺各级政府间的税收权限划分关系

第7章完善政府间的转移支付制度
7.1 财政转移支付制度的改革目标与原则
7.2 建立规范化转移支付制度的制约因素
7.3 完善我国财政转移支付的基本构想

第8章稳步推进各项配套改革
8.1 深化省以下财政体制改革
8.2 整合政府财力资源
8.3 建立地方公债制度
8.4 稳步推进税收征管体制改革
主要参考文献
后记

Book Abstract

第1章财政管理体制概述
财政管理体制，亦称政府间财政关系，是处理中央和地方各级政府之间财政关系的基本制度。本章梳理了现有研究文献，从基本概念出发，探讨了与之相关问题。
1.1 财政管理体制一般
何谓财政体制或财政管理体制？它的基本功能与特征是什么？长期以来，中外经济学家和管理学家对此有着不同的观点和看法。
1.1.1 我国学界对财政体制的理解
在我国的财政经济理论研究中，学界在分税制前后对财政体制的含义有不同的认识。分税制前，对财政体制的定义性理解和概括有两种代表性的观点：
（1）财政体制就是“国家在财政管理中，划分各级政权之间以及国家与企事业部门、单位之间的职责、权力和相应利益的制度”。其内容包括预算管理体制、税收管理体制、文教行政事业财务管理体制、国有企业财务管理体制和基本建设财务管理体制等。
（2）有些学者从对财政体制的理解中，引申出来的对财政体制的定义性解释。他们认为财政体制包括三个方面的内容：
第一，财政体制是有关在财政体系（或范围）内处理各要素之问的财政分配关系的制度。
第二，财政体制是有关组织财政收入和安排财政支出方面的基本法规，如税收制度。
第三，财政体制是有关的财政计划和日常业务管理的制度，如国家预算决算制度、税收征管制度等。这些内容就是财政管理体制或财政体制。
……

Specifications

Brand

Jingdong book

Brand Origin

China

Disclaimer

Product packaging, specifications and price are subject to change without notice. All information about the products on our website is provided for information purposes only. Please always read labels, warnings and directions provided with the product before use.

View Full Terms of Use

Scan to Share

Add to favorites

{{ $isZh ? coupon.coupon_name_sub : coupon.coupon_ename_sub | formatCurrency }}

Clip coupons

Quantity

{{buttonTypePin == 3 ? __("Scan to view more PinGo") : __("Scan to start")}}

Sold by JD@CHINA

Ship to

Free shipping over 69

Genuine guarantee

View details

Region

Added to Cart

Keep Shopping

More to Consider

Coupons

Clip Clipped Over

Expires soon {{ formatTime(coupon.use_end_time) }}

Share this item with friends

Cancel

Yami Gift Card

Get this exclusive deal when paying with gift card

Terms and Conditions

Gift card deals are special offers for selected products;

The gift card deals will automatically be activated if a customer uses gift card balance at check out and the balance is sufficient to pay for the total price of the shopping cart products with gift card deals;

You will not be able to activate the gift card deals if you choose other payment methods besides gift card. The products will be purchased at their normal prices;

If your account balance is not enough to pay for the products with gift card deals, you can choose to reload your gift card balance by clicking on the Reload button at either shopping cart page or check out page;

Products that have gift card deals can be recognized by a special symbol showing 'GC Deal';

For any additional questions or concerns, please contact our customer service;

Yamibuy reserves the right of final interpretation.

Sold by Yami

Service Guarantee

Free Shipping over $49

Easy Returns

Ships from United States

Shipping

United States

Standard Shipping is $5.99 (Excluding Alaska & Hawaii). Free on orders of $49 or more.

Local Express is $5.99 (Available in Parts of CA, NJ, MA & PA). Free on orders of $49 or more.

2-Day Express (Includes Alaska & Hawaii) starts at $19.99.

Return Policy

Yami is committed to provide our customers with a peace of mind when purchasing from us. Most items shipped from Yamibuy.com can be returned within 30 days of receipt of shipment (For Food, Beverages, Snacks, Dry Goods, Health supplements, Fresh Grocery and Perishables Goods, within 7 days of receipt of shipment due to damages or quality issues; To ensure that every customer receives safe and high-quality products, we do not provide refunds or returns for beauty products once they have been opened or used, except in the case of quality issues; Some products may have different policies or requirements associated with them, please see below for products under special categories, or contact Yami Customer Service for further assistance).
Thank you for your understanding and support.

Learn More

Sold by Yami

Terms and Conditions of Yami E-Gift Card

If you choose “Redeem automatically” as your delivery method, your gift card balance will be reload automatically after your order has been processed successfully;

If you choose “Send to Email”as your delivery method, the card number and CVV will be sent to the email address automatically;

Any user can use the card number and CVV to redeem the gift card, please keep your gift card information safely. If you have any trouble receiving email, please contact Yami customer service;

Yami gift card can be used to purchase both Yami owned or Marketplace products;

Yami gift card will never expire;

Yami gift card balance does not have to be used up at once;

Return Policy

Gift card that has already been consumed is non-refundable.

Sold by JD@CHINA

Fulfilled by Yami

Service Guarantee

Free Shipping over $49

Easy Returns

Ships from United States

Shipping

United States

Standard Shipping is $5.99 (Excluding Alaska & Hawaii). Free on orders of $49 or more.

Local Express is $5.99 (Available in Parts of CA, NJ, MA & PA). Free on orders of $49 or more.

2-Day Express (Includes Alaska & Hawaii) starts at $19.99.

Return Policy

You may return product within 30 days upon receiving the product. Items returned must be new in it's original packing, including the original invoice for the purchase. Customer return product at their own expense.

Sold by JD@CHINA

Yami-China FC

Service Guarantee

Cross-store Free Shipping over $69

30-days Return

Yami-China FC

Yami has a consolidation warehouse in China which collects multiple sellers’ packages and combines to one order. Our Yami consolidation warehouse will directly ship the packages to your door. Cross-store free shipping over $69.

Return Policy

You may return products within 30 days upon receiving the products. Sellers take responsibilities for any wrong shipment or missing items. Packing needs to be unopened for any other than quality issues return. We promise to pack carefully, but because goods are taking long journey to destinations, simple damages to packaging may occur. Any damages not causing internal goods quality problems are not allowed to return. If you open the package and any quality problem is found, please contact customer service within three days after receipt of goods.

Shipping Information

Yami Consolidation Service Shipping Fee $9.99(Free shipping over $69)

Sellers in China will ship their orders within 1-2 business days once the order is placed. Packages are sent to our consolidation warehouse in China and combined there. Our Yami consolidation warehouse will directly ship the packages to you via UPS. The average time for UPS to ship from China to the United States is about 10 working days and it can be traced using the tracking number. Due to the pandemic, the delivery time may be delayed by about 5 days. The package needs to be signed by the guest. If the receipt is not signed, the customer shall bear the risk of loss of the package.

Sold by JD@CHINA

Service Guarantee

Free shipping over 69

Genuine guarantee

Shipping

Yami Consolidated Shipping $9.99(Free shipping over $69)

Seller will ship the orders within 1-2 business days. The logistics time limit is expected to be 7-15 working days. In case of customs clearance, the delivery time will be extended by 3-7 days. The final receipt date is subject to the information of the postal company.

Yami Points information

All items are excluding from any promotion or points events on Yamibuy.com

Return Policy

Download the Yami App

Feedback

Back Top

Reviews{{'('+ commentList.posts_count + ')'}}

Have your say. Be the first to help other guests.

Write a review

{{i}} star

{{i}} stars

{{ parseInt(commentRatingList[i]) }}%

{{ showTranslate(comment) }}Show Less

{{ strLimit(comment,800) }}Show more

Show Original

Show All

{{ formatTime(comment.in_dtm) }} VERIFIED PURCHASE {{groupData}}

{{ comment.likes_count }} {{ comment.likes_count }} {{ comment.reply_count }} {{comment.in_user==uid ? __('Delete') : __('Report')}}

{{ showTranslate(comment) }}Show Less

{{ strLimit(comment,800) }}Show more

Show Original

Show All

{{ formatTime(comment.in_dtm) }} VERIFIED PURCHASE {{groupData}}

{{ comment.likes_count }} {{ comment.likes_count }} {{ comment.reply_count }} {{comment.in_user==uid ? __('Delete') : __('Report')}}

No related comment~

Load more reviews

Review

{{ showTranslate(commentDetails) }}Show Less

{{ strLimit(commentDetails,800) }}Show more

Show Original

Show All

{{ formatTime(commentDetails.in_dtm) }} VERIFIED PURCHASE {{groupData}}

Please write at least one word

Comments{{'(' + replyList.length + ')'}}