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财政职能定位是构建新型公共财政制度的基础,决定着财政体制在整个经济体制中的地位,影响公共财政制度的各项具体体制安排,从而关系到我国财税体制进一步深化改革的方向、重点和路径。我国现阶段财政职能定位(一)现阶段经济社会发展对财政职能定位的要求现阶段,我国财政职能定位面临多重目标约束,经济社会发展对财政职能定位提出三方面要求:
Positioning of financial functions is the basis for constructing a new type of public financial system, determining the position of the financial system in the entire economic system and affecting the specific institutional arrangements of the public financial system, thus affecting the direction, priorities and paths for further reform of the fiscal and taxation system in our country . At present, China’s financial position (a) the current economic and social development of the positioning of the financial functions At this stage, China’s financial orientation is faced with multiple goals and constraints, economic and social development of the financial functions of the three-point position: