【作者】 江庆；

【导师】 陈少晖；

【作者基本信息】 福建师范大学 ， 马克思主义理论与思想政治教育， 2004， 硕士

【摘要】 新中国成立以来，财政管理体制在我国经济改革和发展过程中一直起着举足轻重的作用。20多年前，我国的经济体制改革就是以财政体制改革为突破口，通过财政体制上的分权使我国经济体制改革取得了巨大的成功，未来20年是我国全面建设小康社会的重要时期，也是我国经济体制改革和政治体制改革向纵深方向发展关键时期，财政体制改革在促使我国体制改革深化上仍将扮演着十分重要的角色。从目前来看，尽管我国财政体制改革已经进入了良性循环的轨道，但仍然很不完善，存在诸多缺陷。正是因为如此，党的十六届三中全会通过的《中共中央关于完善社会主义市场经济体制若干问题的决定》，就明确提出了进一步深化我国经济体制改革的目标和任务，并且鲜明地指出，要进一步“推进财政管理体制改革”的要求。 本文以新中国成立以来我国财政管理体制历史演变为线索，分析我国财政体制变迁的内在原因，阐述当代中国理财思想，特别是党和国家领导人理财思想变化，探讨我国财政体制变迁过程中的特点和绩效，并简要介绍当前西方发达国家财政体制模式及其特点，比较我国现行财政体制的异同，立足于我国全而建设小康社会的当前现实，以历史经验为启迪，提出进一步完善当前我国财政体制改革的一些思路。更多还原

【Abstract】 Since the foundation of new China, fiscal management system has been playing an important role in the reform and development of economic of our country. More than 20 years ago, fiscal system was reformed at first in the economic system reform of our country, which achieved enormous success through the decentralization of fiscal system. It is a very important period that our country will build a well-off society in an all-round way in the following 20 years. It is also a key phase of deepening the reform of the system of economic and political, fiscal management system reform will play a\ery important role in deepening economic and political system reform. Seen from the present, although fiscal system reform of our country has already entered the track of benign cycle, it is not very perfect and has a great deal of defects. That’s the reason why, "Decision on several questions of perfecting socialist market economy system of the Central Committee of the Communist Party of China " which is passed in the Third Plenary Session of the 16th Party Central Committee of the party, put forward the goal and task clearly about deepening the economic system reform of our country, and point out distinctly the request for further "propel the reform of fiscal management system".This paper regards the historical development of our country fiscal management system since the foundation of new China as the clue, analysis the inherent reason of the fiscal system changes of our country, explain the changes of contemporary China economic idea, especially the changes of the economic idea of the leaders of the country and the Party, probe into the characteristics and performances in the process of fiscal system changes of our country, and introduce western developed country fiscal system mode and characteristics briefly, compare the similarities and differences of our country’s current fiscal systems with developed countries, put forward some new ideas about further improve the present fiscal system reform of our country on the basis of the reality of our country’s building a well-off society in an all-round way.更多还原