中国人民大学学报2024,Vol.38Issue(3) :15-24.

构建三级财政资源统筹体系研究

On the Building of China's Integrated Three-tier System of Financial Resources

岳树民 王庆
中国人民大学学报2024,Vol.38Issue(3) :15-24.

构建三级财政资源统筹体系研究

On the Building of China's Integrated Three-tier System of Financial Resources

岳树民 1王庆1
扫码查看

作者信息

  • 1. 中国人民大学财政金融学院
  • 折叠

摘要

财政资源统筹对坚持和发展中国特色社会主义制度、坚持以人民为中心建设社会主义现代化国家具有重要意义.本文基于统筹管理理念,遵循"以目标为抓手、以纵向带横向、以规模求效率"的运行逻辑,提出构建"中央层面战略统筹、省级层面功能统筹、县级层面事项统筹"的三级财政资源统筹体系,据此以收支管理、规划和效率为切入点,提升层级政府财政资源统筹能力.

Abstract

The integration of financial resources plays a crucial role in developing the socialist sys-tem with Chinese characteristics and in constructing a modern socialist country centered on its peo-ple.Based on the concept of integrated management and following the operational logic of"focusing on the objectives,leading horizontal coordination by vertical integration,and seeking efficiency through fair scales",it is proposed to build an integrated three-tier system of financial resources with"strategic integration at the central level,functional integration at the provincial level,and business integration at the county level".Based on this framework,the proposed approach seeks to enhance the capabilities of government at various levels in managing financial resources comprehen-sively by focusing on the management of revenue and expenditure,planning,and efficiency.

关键词

财政资源统筹/现代财税体制/中期财政规划

Key words

Integration of financial resources/Modern fiscal and taxational system/Medium-term financial planning

引用本文复制引用

基金项目

国家社会科学基金重点项目(22AZD017)

出版年

2024
中国人民大学学报
中国人民大学

中国人民大学学报

CSTPCDCSSCICHSSCD北大核心
影响因子:1.887
ISSN:1000-5420
段落导航相关论文