中国与越南财政管理体制比较略论Comparative analysis of the financial management system between China and Vietnam 摘要:（摘要内容经过系统自动伪原创处理以避免复制，下载原文正常，内容请直接查看目录。） 中国和越南两国的财务治理体系体例一方面关系到列国本身的经济成长和稳固，越语毕业论文，另外一方面也会作用两国之间的经济交换和协作。中越两国的分税制改造对于增强中心微观调控才能、构成全国同一市场等方面起到了很年夜感化。本文指出中越两都城偏向于采用中心集权型财务体系体例，财务增速高，增量年夜，而且都属于分税种式分税制。同时治理体系体例的分歧则在于财权划分的准绳，预算支配的时光，分享比例切实其实定措施。本文提出两国应进一步加强处所当局的预算自力性，增强对非税支出的掌握，出力研究完美省以下的转移付出体系体例。对于两国财务治理体系体例的研究将令人们更清楚地看到分歧体系体例在分歧国度所起的感化，并指引两边进一步增强树立经济互信和协作，成长的同时重视国际间的协作。 Abstract: China and Vietnam's financial governance system, on the one hand, is related to the economic growth and stability of the countries themselves, on the other hand, it will affect the economic exchange and cooperation between the two countries. Reform of the tax system of China and Vietnam on enhanced center macro control ability, form a unified national market, to the very big effect. This paper points out two Vietnam capital biased to adopt the centralized type financial systems, financial high growth, incremental, and both belong to the tax types and type of tax sharing system. At the same time management systems of the differences is the principle of division of powers, budget control time, share proportion and in fact set method. This paper proposes that the two countries should further strengthen the local authority's budget independence, strengthen the control of non tax expenditure, and contribute to the transfer of the perfect province to pay the system style. About their financial management system research will make people more clearly see the role of the different systems in different countries, and guide the two sides to further enhance to establish mutual trust and cooperation of economy and the growth of and pay attention to the international cooperation. 目录: 封面 1-2 |
