德国财政管理体制及其对我国的启示[德语论文]

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今朝,我国正处于社会主义低级阶段疾速成长时代,以后的财务治理体系体例还不克不及完整顺应我国社会主义市场经济成长现状的请求。虽然改造开放以来,我国对财务治理体系体例停止了一系列摸索和改造,但现行的财务治理体系体例仍存在着一些成绩,许多方面都有待进一步完美。本文较体系地对德国财务治理体系体例的内容及特点停止了剖析,并商量了其构成的内涵缘由,作为欧洲第一经济年夜国,德国的财务治理体系体例有着其独有的特色和优势,不管是其完美的财务司法学例系统,公道、通明的财务预算编制,照样各级当局间财权、事权和责权的明白划分,和枞、横两向的财务转移付出轨制等,都表现出了德国财务治理体系体例的优胜性;而对于我国而言,德语论文题目,现行的财务治理体系体例还有许多方面须要进一步改造和完美,例如财务司法学例系统不敷完美,财务预算不敷通明且缺少迷信的财务预算编制,各级当局间财权、事权和责权划分不敷明白,当局间转移付出缺少尺度,财务治理监视体系体例还没有健全等等,这一系列成绩都成了扶植中国特点社会主义途径上的绊脚石。本文经由过程自创德国的财务治理体系体例,论述了对我国财务治理体系体例的启发,并联合我国现实国情,提出了一些完美我国财务治理体系体例的相干对策。

Abstract:

At present, our country is in the period of rapid growth of the socialist elementary stage, the future of the financial management system is unable to fully comply with the status quo of China's socialist market economic growth. Although since the reform and opening up, China's financial management system has stopped a series of exploration and transformation, but the existing financial management system is still some achievements, many aspects have yet to be further perfect. The content and characteristics of the German financial governance system in this paper is systematically analyzed, and discuss the reasons of the connotation of constitution, as Europe's first largest economy style financial governance system in Germany has its unique characteristics and advantages, whether it is the perfect financial laws and regulations system, financial budget. Still, lit, all levels of government powers and responsibilities between the financial and the clear division, and fir, two transverse to the financial transfer payment system, show the superiority of German financial governance system; and on China's current style of speaking, the financial governance system there are many aspects need further reform and perfect, such as financial laws and regulations system is not perfect, the financial budget is not enough and the lack of transparent financial budget superstitious, all levels of government financial powers and responsibilities, Division is not enough to understand that the transfer between the authorities to pay the lack of scale, financial governance monitoring system is not sound and so on, this series of achievements have become a stumbling block in the way of building socialism with Chinese characteristics. This article through the process of Germany's financial management system, discusses the system of China's financial governance inspired, and the reality of China's national conditions, put forward some perfect China's financial management system, the relevant countermeasures.

目录:

封面   1-3  
声明   3-5  
中文摘要   5-6  
英文摘要   6-7  
目录   7-9  
第1章 导 论   9-16  
    1.1 选题背景及意义   9-12  
    1.2 国外探讨近况   12-13  
    1.3 国内探讨近况   13-14  
    1.4 探讨思路、探讨措施及创新点   14-16  
第2章 财政管理体制的基本概念与内容   16-20  
    2.1 财政管理体制的基本概念   16-17  
    2.2 财政管理体制的基本内容   17-20  
第3章 德国财政管理体制概况及其特征   20-30  
    3.1 德国的财政管理体制概况   20-21  
    3.2 德国财政管理体制的特征   21-30  
第4章 德国财政管理体制形成的内因   30-35  
    4.1 社会因素   30-31  
    4.2 经济因素   31-32  
    4.3 政治因素   32-35  
第5章 德国财政管理体制对我国的启示   35-42  
    5.1 健全和完善的财政法制体系   35-37  
    5.2 各级政府事权财权合理明确   37-39  
    5.3 中央宏观调控和地方独立权统筹兼顾   39-40  
    5.4 纵向财政平衡和横向财政平衡并行   40-42  
第6章 完善我国财政体制的相关对策   42-48  
    6.1 进一步完善财政管理体制法学法规   42-43  
    6.2 规范财政收支范围,实现社会服务均等化   43-44  
    6.3 建立财政预算管理和监督的制约机制   44-45  
    6.4 建立涵盖全过程、全方位的财政监督体系   45-46  
    6.5 最大程度运用IT技术,创新财政管理模式   46-48  
结 论   48-49  
参考文献   49-51  
致谢   51-52  
攻读学位期间取得的科研成果   52  

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