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我国“一五”时期的财政管理体制,主要是根据以往的经验和形势发展的需要,在调整建国初期财政高度集权制的基础上形成,并随着“一五”计划的实践不断充实和改进.其可贵之处在于能紧密结合客观实际,本着积极慎重,实事求是的精神,既考虑到恢复时期的经验,又注意结合执行“一五”计划的需要,充分体现了科学性、针对性和务实精神.
The fiscal management system during the period of “One Five-Year Plan” in our country was mainly based on past experiences and the needs of the development of the situation. It was formed on the basis of adjusting the fiscal centralized system in the early days of the founding of the People’s Republic of China. With the implementation of the “Five-Year Plan” Constantly enrich and improve.Its valuable is that, in close connection with the objective reality, in the spirit of being proactive and cautious and seeking truth from facts, we not only take into account the experience during the recovery period, but also pay attention to the need of implementing the “15th Five-Year Plan” Scientific, focused and pragmatic.