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突如其来的非典疫情,吞噬着人民群众的生命与健康,考验着各级政府面临突发事件的应变能力,它也冲击着地方财政的职能与体制。太原市这样的中西部地区的地方财政,仅能维持正常的“吃饭”水平,在这场疫情中显得力不从心,疲于应付,无论从财政体制上还是地方财力上还不具备应变突发事件的能力。因此,站在公共财政的角度看,危机凸现出中央财政的应变能力,危机也引发出对地方财政职能与体制的思考。
Sudden outbreak of SARS, swallowed the lives and health of the masses of people, tested at all levels of government is facing the resilience of emergencies, it also affects the functions and institutions of local finance. The local finance in the central and western regions such as Taiyuan can only maintain the normal level of “meal”. It is incapable of dealing with this epidemic, and it does not have the contingency of contingency in terms of financial system or local financial resources ability. Therefore, from the point of view of public finance, the crisis highlights the resilience of the central finance, and the crisis has also triggered reflections on the functions and systems of local finance.