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建立与社会主义市场经济体制相适应的具有中国特色的公共财政是我国财政改革的总体走向。公共财政最大的特征就是公共性,即它主要是满足社会公共需要的财政。这种公共性导源于政府活动的公共性,体现于财政运行的各个方面,反映于财政活动的整个过程。总的说来,公共财政主要由公共支出、公共收入两大环节构成。公共支出是衔接财政括动中事权与财权、职责与财力的中间环节,是构建公共财政的核心内容。笔者以为,构建公共财政支出的新框架,应做好以下几方面工作。
The establishment of public finance with Chinese characteristics that is compatible with the socialist market economic system is the general direction of China’s fiscal reform. Public finance is the most prominent feature of public finance, that is, it is mainly to meet the public needs of the public finance. This public nature derives from the public nature of government activities, reflected in all aspects of financial operations, reflected in the financial process of the whole process. In general, public finance mainly consists of public expenditure and public revenue. Public expenditure is an intermediate link between the fiscal power, financial power, responsibility and financial resources, and is the core of constructing public finance. The author believes that the construction of a new framework for public expenditure, should do the following aspects.