| 分税制的完善与我国教育财政的未来取向 |
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| 引用本文： | 陶红.分税制的完善与我国教育财政的未来取向[J].北京理工大学学报(社会科学版),2005,7(6):80-82. |
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| 作者姓名： | 陶红 |
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| 作者单位： | 1.北京理工大学人文社会科学学院 北京100081 |
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| 摘 要： | 由于社会主义市场经济的提出和国家财政体制改革的需要,1994年我国财政体制实行了分税制,而分税制的实施对教育财政带来了系列影响,文章就分税制改革对我国教育财政的影响,以及对我国教育财政的未来取向做了进一步分析。
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| 关 键 词： | 分税制 教育财政 未来取向 |
| 文章编号： | 1009-3370(2005)06-0080-03 |
| 收稿时间： | 2005/4/26 0:00:00 |
| 修稿时间： | 2005年4月26日 |
The Tax Distribution System and the Further Consideration in Educational Finance in China |
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| TAO Hong.The Tax Distribution System and the Further Consideration in Educational Finance in China[J].Journal of Beijing Institute of Technology(Social Sciences Edition),2005,7(6):80-82. |
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| Authors: | TAO Hong |
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| Institution: | 1.School of Humanities and Social Science Beijing Institute of Technology,Beijing 100081 |
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| Abstract: | Fiscal policy in China was reformed and shifted from a centrally-planned economy to a market-oriented economy in 1994,so we actualized tax distribution system.It has given us a series of effects in the field of education finance.This paper analyzes the further consideration on the reform of the tax distribution system and attempts to illustrate the tendency in educational finance. |
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| Keywords: | tax distribution system educational finance tendency |
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