论文部分内容阅读
综合财政是一门发展中的学科.综合财政这个词最早出现在50年代.1979年中国财政学会成立时,薄一波同志在题词中指出:“综合财政也是一门学科”.从此,综合财政问题就成为中国财政学会历届理论讨论会上的一个重要课题.随着改革开放的不断深入,综合财政的理论和实践也有了很大发展,但从目前的情况看,无论在理论上还是在实际工作中仍存在着不少分歧.总的感觉是,综合财政的理论有待深化,综合财政管理的内容和范围也有待进一步界定明确.
Integrated finance is a subject under development. The word “comprehensive finance” first appeared in the 1950s. When the China Institute of Finance was founded in 1979, Comrade Bo Yibo pointed out in his inscription: “Comprehensive finance is also a discipline.” Since then, The issue of comprehensive finance has become an important topic of previous symposiums held by the Chinese Institute of Finance.With the deepening of reform and opening up, the theory and practice of comprehensive finance have also greatly developed. However, judging from the current situation, whether in theory or not There are still many differences in the actual work.The general feeling is that the theory of comprehensive finance needs to be deepened and the content and scope of comprehensive financial management needs to be further defined.