haku: @indexterm FINANCIAL POLICY / yhteensä: 417
viite: 217 / 417
| Tekijä: | Zhang, Youcai |
| Otsikko: | Set up a financial management system and financial operation mechanism complying with the demand of the socialist market economy (original in Chinese) |
| Lehti: | China Reform (c)
1994 : 7, p.8-10,29 |
| Asiasana: | MARKET ECONOMY PUBLIC FINANCE FINANCIAL POLICY FINANCIAL MANAGEMENT CHINA |
| Kieli: | chi |
| Tiivistelmä: | The main content of the financial reform is to establish a "three separations, two unification and one supervision" scientific and standard financial management system and operational mechanism. "Three separations" means (1) a system where by tax revenues are shared by central and local authorities; (2) paying tax plus a percentage of profits; (3) double calculations"Two unification" are (1) unifying financial accounting systems adopted by enterprises; (2) unifying taxation systems. "One supervision" means to make great efforts to develop the cause of "registered accounting personnel" and establish and perfect a social economic supervisory system with the registered accounting personnel as the main body. |
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