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在我国目前体制转轨期,公共财政体系要符合市场经济的一般原则,符合财政预算的范围、结构和方法,充分体现和满足公共需要,也要服从政府职能转变,与政府职能的范围和方向相适应,并与我国国情和财力水平相适应。它同计划经济体制下,由政府直接办企业,对企业进行直接微观干预,既当社会管理者又当生产经营者的“生产型财政”有着本质性区别。这种转变对地方财政提出了新的课题。要实现地方
In the current system transition period of our country, the public financial system should conform to the general principles of market economy, accord with the scope, structure and method of the fiscal budget, fully reflect and satisfy the public needs, and must also follow the transformation of government functions and the scope and direction of government functions Adapt to our country’s national conditions and financial resources to adapt. In the same way as the planned economy, direct government-run enterprises and direct micro-interventions on enterprises are both substantive differences between the social managers and the producers and marketers. This shift poses new issues for local finance. To achieve the place