本文選題：依法行政　切入點(diǎn)：依法行政理財　出處：《現(xiàn)代經(jīng)濟(jì)探討》2017年03期 　論文類型：期刊論文

【摘要】：依法行政依法理財示范點(diǎn)建設(shè)工作已開展四年,為財政系統(tǒng)內(nèi)部管理制度的改革作出了探索性貢獻(xiàn),隨著制度建設(shè)的推進(jìn),試點(diǎn)單位逐步總結(jié)出一系列值得推廣的經(jīng)驗(yàn),但仍需從理論的角度對此類改革經(jīng)驗(yàn)進(jìn)行分析,使其更具有實(shí)踐價值。本文運(yùn)用制度變遷理論,通過分析試點(diǎn)單位的變遷進(jìn)程,探討我國未來推廣"兩依"試點(diǎn)工作建設(shè)所適用的改革路徑,認(rèn)為"兩依"建設(shè),未來應(yīng)結(jié)合政府主導(dǎo)強(qiáng)制型與需求誘致型兩類制度變遷路徑,實(shí)現(xiàn)我國財政制度的優(yōu)化升級。
[Abstract]:It has been four years since the construction of the demonstration sites for managing financial affairs according to law, which has made exploratory contributions to the reform of the internal management system of the financial system. With the development of the system, the pilot units have gradually summed up a series of experiences that are worth popularizing. But we still need to analyze the experience of this kind of reform from the angle of theory, so as to make it more practical. This paper applies the theory of institutional change to analyze the vicissitude process of the pilot units. This paper probes into the reform path that can be applied to the pilot construction of "two bases" in the future in our country, and holds that the construction of "two bases" should combine the two kinds of institutional transition paths of government-led compulsory type and demand-induced type in the future, so as to realize the optimization and upgrading of our country's financial system.
【作者單位】： 財政部中國財政科學(xué)研究院;
【分類號】：D922.1;F812.2

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