本书以国际视角和历史考察为背景，在总结和分析我国民族财政治理的时空背景、轨迹逻辑与特征事实的基础上，以治理的本质是利益调适为理论预设，建立了民族财政治理中利益相关者的利益需求为基点的理论分析框架，从分税制财政体制、民族（区域自治）政策与西部大开发税收政策三个层面、宏观与微观（以资源开发为例）两个维度对民族财政治理的决定因素及其影响效应进行了深入、系统探究。以期弥补我国民族地方财税理论与实践的某些不足或缺陷，对推动我国民族地区财税政策体系创新和民族治理能力提升，提供了有益启发和参考价值。

Based on the background of international perspective and historical investigation, on the basis of summarizing and analyzing the temporal and spatial background, trajectory logic and characteristic facts of China's national financial governance, and taking the essence of governance as the theoretical premise of interest adjustment, this book establishes a theoretical analysis framework based on the interests and needs of stakeholders in national financial governance. The two dimensions of macro and micro (taking resource development as an example) have conducted in-depth and systematic exploration on the determinants of national financial governance and their influencing effects. In order to make up for some deficiencies or deficiencies in the theory and practice of local finance and taxation in China, it provides useful inspiration and reference value for promoting the innovation of fiscal and taxation policy system in ethnic regions in China and the improvement of national governance capabilities.（AI翻译）

暂无简介

用户未登录无权限查看参考文献