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dc.contributor.advisor李晓辉
dc.contributor.author陈丽
dc.date.accessioned2018-12-05T00:52:30Z
dc.date.available2018-12-05T00:52:30Z
dc.date.issued2017-11-28
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/166724
dc.description.abstract分税制改革以来,我国地方政府财政权自主性的不足与现行分税制财政体制下中央财政相对强势之间的矛盾也愈发明显。我国地方财政自主权运行困难的现状,揭示了地方政府财政自主权法律保障机尚有欠缺。在现代法治国家中,对于权力的约束与保障最终应以法律为基准。因而合理构建我国地方政府财政自主权的法律保障体系,也是完善我国分税制下地方财政法体系的重要内容。 本文以我国地方财政自主权的法律保障为研究对象。第一,在我国现行宪法法律体系下,初步界定地方财政自主权的涵义,分析地方政府财政自主的理论基础。第二,以财政收入自主为中心,集中分析我国地方财政自主权在税收收入自主、转移支付自主、举债收入自主的现状及问题。第三,在...
dc.description.abstractSince the reform of tax sharing system, the contradiction between the relative strength of the central government under the current system of tax sharing financial system and the lack of autonomy of local government financial power in China has become increasingly evident. The current situation of China's local financial autonomy is difficult, revealing the lack of legal protection of local gove...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=57453&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=59681
dc.subject地方财政自主权
dc.subject事权划分
dc.subject法律保障
dc.subjectlocal government fiscal autonomy
dc.subjectdivision of powers
dc.subjectlegal protection
dc.title我国地方政府财政自主权的法律保障研究
dc.title.alternativeThe Legal Protection of Local Government's Financial Autonomy in China
dc.typethesis
dc.date.replied2017-05-11
dc.description.note学位:法学硕士
dc.description.note院系专业:法学院_经济法学
dc.description.note学号:13620141150208


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