China implemented the financial system of the allocation in 1994, disposed the tax right, but seen from situation operated for many years, many questions exist.
我国于1994年实行分税制财政体制,对税权进行了配置,但从多年运作的情况看,这种税权配置存在不少问题。
The research on the allocation of financial control right which is the core of the financial governance problems, has the important theoretic value and practical meaning.
财务治理权作为财务治理的核心,对其配置问题的研究具有重要的理论价值与现实意义。
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