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西方公共财政理论与政策有很多方面值得我国借鉴。当前,国际经济社会形势不断变化,新的财税实践活动不断出现,催生了相关理论研究的新发展。近两年发表于《国际税收与公共财政》(ITPF)、《公共财政评论》(PFR)和《公共经济学杂志》(JPE)上的一些研究成果部分地反映了上述新发展。对于我国公共财政体系的建设而言,必须恰当处理政府与市场关系、竞争与合作关系和学习与实践、创新三个方面的关系。
There are many aspects of western public finance theory and policy worth our reference. At present, the international economic and social situations are constantly changing, and new taxation and taxation practices continue to emerge, giving birth to new developments in related theoretical studies. Some of the research findings published in the last two years in the International Taxation and Public Finance (ITPF), Public Finance Review (PFR) and Public Economics Journal (JPE) partly reflect this new development. For the construction of public finance system in our country, we must properly handle the relationship between government and market, the relationship between competition and cooperation, and the relationship between learning and practice and innovation.