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我国正处于转型的关键时期,财政在其中起着重要的宏观调控和微观规制作用。公共财政的核心含义是为国民提供高效率、高质量的公共服务。公共产品资金来源于纳税人提供的税收收入。从原理上说,税收是民众对政府提供的公共物品的一种价值补偿。从委托--代理关系上判断,政府的财政资金又是受纳税人委托管理的社会公共性资金。但由于委托--代理关系存在着一定的制度障碍,往往很容易造成财政性资金的部分使用不能充分地代表广大人民群众的利益。由此,诚信财政日臻成为人民关切的现实问题。
Our country is in a crucial period of transition, in which finance plays an important role of macro-control and micro-regulation. The core meaning of public finance is to provide our citizens with efficient and quality public services. Public goods funds come from the tax revenue provided by taxpayers. In principle, taxation is a kind of value compensation that people make to public goods provided by the government. Judging from the commission-agency relationship, the government’s financial funds are social public funds entrusted by the taxpayers. However, due to the existence of certain institutional obstacles in the principal-agent relationship, it is often easy to cause the partial use of the fiscal funds to fail to fully represent the interests of the broad masses of the people. As a result, integrity finance has become a real concern of the people.