湖南工业大学学报（社会科学版）2025，Vol.30Issue(1)：10-17,8.DOI:10.20270/j.cnki.1674-117X.2025.1002
改革开放以来我国财政改革述论
On China's Financial Reform Since Reform and Opening-Up
摘要
Abstract
The past 46 years since China's reform and opening-up have witnessed many major reforms in finance.The transformation from economic construction to public finance has realized the transformation in fiscal function;the shift from unified revenue and expenditure to tax distribution has transformed fiscal system;and the transformation from single to public fiscal budget has reformed the nature of the fiscal budget.These three major fiscal reforms,a milestone in the history of China's fiscal development,has exerted tremendous impact on China's economic development.关键词
改革开放/财政转型/财政职能/财政体制/财政预算Key words
reform and opening-up/fiscal transformation/fiscal function/fiscal system/fiscal budget分类
管理科学引用本文复制引用
赵云旗..改革开放以来我国财政改革述论[J].湖南工业大学学报（社会科学版）,2025,30(1):10-17,8.
