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一、市场经济体制条件下的财政秩序 财政秩序是指政府收支活动或行为必须符合一定的规范。市场经济体制条件下的财政秩序具体表现在财政决策和财政决策执行两个方面。 财政决策必须依照一定的规则作出。这里存在两个层面的问题。一个层面是指财政决策获得的结果是否符合效率目标依赖于财政决策规则的科学性;另一层面是指在财政决策规则为优的前提下财政决策是完整地还是部分地依照规则作出。在市场经济体制条件下,财政决策规则采取选民投票规则。如果财政决策不依多数投票规则作出,则财政行为在初始点就是无序
First, the financial system under the conditions of a market economy Financial order refers to the government revenue and expenditure activities or acts must meet certain standards. The financial order under the condition of market economy system is manifested in two aspects: financial decision-making and financial decision-making. Financial decisions must be made according to certain rules. There are two levels of problems here. One aspect is whether the result obtained by financial decision-making is in line with the scientific efficiency of the efficiency target relying on the financial decision-making rules; the other aspect refers to whether the financial decision-making is made completely or partially according to the rules under the premise that the financial decision-making rules are excellent. Under the conditions of a market economy system, the voting rules for voting rules are adopted in the rules of financial decision-making. If the fiscal decision is not made according to the majority voting rules, then the fiscal behavior is disorganized at the initial point