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德意志联邦共和国财政制度概览沈蕴芳财政制度是处理中央与地方关系的重要手段，具有政治的涵义，因而日益引起政治学理论工作者的重视。本文就德意志联邦共和国的财政制度作一些概括性介绍，拟为我国的财政体制改革提供借鉴。在德意志联邦共和国，建立联邦、州和乡镇正常...
Overview of the financial system in the Federal Republic of Germany Shen Yunfang The financial system is an important means of handling the relations between the central government and the localities and has political connotations. Therefore, it has drawn increasing attention from political theorists. This article gives some general introduction to the financial system of the Federal Republic of Germany, which is intended to provide reference for our country’s financial system reform. In the Federal Republic of Germany, the establishment of federal, state and township normal ...