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关于我国统一财权制度改革操作方案的设想
引用本文:谭建立,吴艳华.关于我国统一财权制度改革操作方案的设想[J].山西大学学报(哲学社会科学版),2006,29(2):73-76.
作者姓名:谭建立  吴艳华
作者单位:1. 山西财经大学,财政金融学院,山西,太原,030006
2. 山西旅游职业学院,国际贸易系,山西,太原,030031
摘    要:由于我国财权制度不统一,造成政府分配的秩序混乱,导致国家财力分散,影响宏观经济调控,不利于经济效益的提高,同时也为政府官员的腐败行为提供了客观条件,败坏了党风和社会风气,对政权的稳定也产生了不利的影响。因此,无论是从经济的角度,还是从政治的角度,都急需改革财权制度。

关 键 词:财权制度改革  统一财权  横向高度集权  纵向合理分权
文章编号:1000-5935(2006)02-0073-04
修稿时间:2005年10月9日

The Study on Operation Scheme of Reform of Unifing Financial Power System
TAN Jian-li,WU Yan-hua.The Study on Operation Scheme of Reform of Unifing Financial Power System[J].Journal of Shanxi University(Philosophy and Social Sciences Edition),2006,29(2):73-76.
Authors:TAN Jian-li  WU Yan-hua
Abstract:The systems of financial power in our country are not unified, which causes the disorder of financial distribution,results in the increasing decentralization of national financial resources,and affects macro-economics control. At the same time, it has also offered external condition for the corrupt behavior of government officials,which is unfavorable to national stability. Hence from both the economic and political angle, it is urgent to reform financial power system.
Keywords:the reform of financial power system  unifing financial power  high centralization of financial power between financial department and non-financial department  rational division of the financial power between the central authorities and locality
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