论文部分内容阅读
设想一:我国统一财权制度需要完成的任务:(1)适应经济发展全球一体化,完成公共财政法制化。(2)政府收支规范化,财政调控公平化。税收政策要以合理化和公平化的标准对待所有纳税人,财政支出以公共选择机制为依据进行控制,收支活动均限制在法定的范围内,充分发挥财政公平调控的作用。(3)财政分配效率化,财政体制协调科学化。财政分配在实现社会与经济公平的前提下,以最低的收支成本和代价,完成既定的财政目标。实现经济社会全面、协调、可持续发展相统一的科学发展观。(4)财政预算透明化,财政监督民主化。财政预算应该包括政府的所有收支,按照复式预算与部门预算的程序,公开预算信息,接受广大公众的监督。(5)支持经济可持
Imagine one: the tasks to be completed in our country’s unified financial system: (1) to adapt to the globalization of economic development and to complete the legalization of public finance. (2) Standardization of government revenue and expenditure and fair fiscal control. The tax policy should treat all taxpayers with the criteria of rationalization and fairness. The fiscal expenditures should be controlled on the basis of the public choice mechanism. The revenue and expenditure should be limited within the statutory limits, and the function of fair financial regulation should be brought into full play. (3) Fiscal allocation efficiency, scientific coordination of the financial system. Under the precondition of achieving social and economic fairness, the fiscal allocation accomplishes the established financial goals with the lowest cost and cost of revenues and expenditures. Achieve economic, social, comprehensive, coordinated and sustainable development of a unified scientific concept of development. (4) Transparency of budget, democratization of financial supervision. The budget should include all the revenue and expenditure of the government. According to the procedures of the compound budget and the departmental budget, the budget should be made public and the public should be supervised. (5) support for economic support