省以下分稅制財政體制運行效果與對策研究——兼析山東省分稅制財政體制運行情況.pdf

1、山東大學碩士學位論文省以下分稅制財政體制運行效果與對策研究——兼析山東省分稅制財政體制運行情況姓名：趙曉宏申請學位級別：碩士專業(yè)：政治經(jīng)濟學指導教師：樊麗明2002.4.5oCCCC省以下分稅制財政體制運行效果與對策研究ABSTRACTSinceChinaadoptedtherevenue—sharingtaxsystemin1994，therehavebeenquitealotofessaysana]yzingandresearchi

2、ngtheperformanceofthefinancialsystemcharacterizedbytherevenue—sharingtaxSystem(hereinafterreferredtoaSthesvstem)andmeasurestoadopt，however，therearefewessaysfocusingontheperformanceoftheSystematorbelowthepreyinciallevelTa

3、kingtheSystemattheprovinciallevelasthesubject，themainpurposeofthiSessayiStoexamineandevaluateobjectivelytheperformanceoftheSystem，andtrytoputforwardsomesuggestionsAtthemomentwhenthepresent10calfinancefacesadiffiCUItSitua

4、tion，thiSessayiSofgreatrealisticSignificanceThefiFStpartoftheessaystudiestheperformanceoftheSystematorbelowtheprovinciallevelThispartintroducestheframeworkoftheSystemandsummarizesitstenfeatures，whichlaysafoundationforthe

5、followinganalysiSandresearchThen，aftertheanalysestoalargeamountofdata，theessaydiseussestheelficiency，characteristiesandexistingproblemsoftheSystemThesecondpartoftheessayistheanalysiSoftheperformanceoftheSystematorbelowth

6、eprovinciallevel，settingShandongasanexampieThroughthispart，theauthortriestoreflectthetrueperformanceoftheSysteminaclearerwayThethirdpartoftheessayiStheresearchofwaysfortheimprovementoftheSystemThispartiScomposedof：ISugge

7、stionstothemacropolicies，includingsuggestionsfromthemacropointofviewinthefieldslikethediviSionofresponsibilitiesamonggovernments，thedivisionofpowerofofficeandexpenditure，thedivisionofrevenuetransferredpayment，theadjustme