@article{oai:niigata-u.repo.nii.ac.jp:00007550,
 author = {舒, 瑾},
 journal = {現代社会文化研究, 現代社会文化研究},
 month = {Dec},
 note = {Between 1984 and 2007 years, China's fiscal and taxation system carried out a series of major system reform and innovation, achieved a series of historic breakthroughs according to the order of building and improving the socialist market economic system. Especially the tax sharing reform in 1994 embarked China's financial reform and development on a standardized track. In this paper, I researched and evaluated the social security system under the guidance of government through the analysis of the Changchun municipal government's revenue and expenditure changes after the tax sharing reform in 1994.},
 pages = {35--48},
 title = {中国の財政改革と地方財政の変容 : 長春市を中心として、1984～2007},
 volume = {46},
 year = {2009}
}