| 海外非税收入管理概况及启示 |
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| 引用本文： | 关睿,云佳祺,孟翠莲.海外非税收入管理概况及启示[J].内蒙古师范大学学报(哲学社会科学版),2012,41(4):131-134. |
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| 作者姓名： | 关睿 云佳祺 孟翠莲 |
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| 作者单位： | 1. 财政部财政科学研究所,北京,100142
2. 中央财经大学金融学院,北京,100081 |
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| 摘 要： | 非税收入规范管理问题长期以来一直为世界各国所重视,海外各国尤其是海外发达国家在实践运行中都形成了一套适宜自身特点的非税收入管理机制体制。笔者针对我国非税收入管理体制不健全的实际,对北美、西欧、北欧及东亚等地区代表性国家的非税收入管理概况、特点进行了梳理,提出了能够为我国非税收入规范化管理所能借鉴的经验启示。
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| 关 键 词： | 非税收入 海外 管理 |
Overseas Non-tax Revenue Management and its Implications |
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| GUAN Rui,YUN Jiaqi,MENG Cuilian.Overseas Non-tax Revenue Management and its Implications[J].Journal of Inner Mongolia Normal University (Philosophy & Social Science),2012,41(4):131-134. |
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| Authors: | GUAN Rui YUN Jiaqi MENG Cuilian |
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| Institution: | 1(1.Research Institute of Financial Science,Ministry of Finance,Beijing,China100142;2.Finance College,Central University for Financial and Economic Studies,Beijing,China100081) |
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| Abstract: | The standardized management of non-tax revenue has always been emphasized by countries all over the world,and in countries,especially foreign developed ones,a system of non-tax revenue management mechanisms suitable for its own operation has been formed.Aiming at the imperfect non-tax revenue management system in our country,this article summarizes the situation and characteristics of non-tax revenue management of some representative countries in North America,West Europe,North Europe as well as East Asia,and offers experience that we can learn from for the standardized management of non-tax revenue in our country. |
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| Keywords: | non-tax revenue overseas management |
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