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公共财政是我国市场经济下财政改革的取向和模式,这已成为国家决策层与理论界的共识。但在与此相对应的政府预算体系的建立方面,却存在着两种不同的观点:一是公共财政与公共预算相对应,国有资产财政与国有资产经营预算相对应,主张建立“二元财政”;二是公共财政涵盖了整个预算体系,认为公共财政是唯一的类型,并且与广义的公共预算相对应。本文试对这两种观点进行剖析,探求我国公共财政改革的正确导向。
Public finance is the orientation and mode of fiscal reform under the market economy in our country. This has become the consensus of the state policy-makers and theorists. However, there are two different views on the establishment of the government budget system: First, the public finance corresponds to the public budget, the state-owned assets finance corresponds to the state-owned assets management budget, and advocates the establishment of "dual finance Second, public finance covers the entire budget system, believing that public finance is the only type and corresponds to a broad public budget. This paper attempts to analyze these two views to explore the correct direction of public finance reform in our country.