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政府公共管理活动的公共性属性和价值追求直接决定了财政支出的公共性。财政支出活动随着时代的变迁具有不同的内容和实现方式,其公共性的体现程度也不尽相同。在市场经济条件下,财政支出公共性的本质属性并没有改变,但其内涵却不断丰富和深化,主要表现在:存在基础——市场失灵;权力来源——公众授权;资金来源——公共收入;支出过程——社会参与;支出对象——社会公共事务;目标特性——非营利性和非补偿性。
The public property and the pursuit of value of government public administration directly determine the publicity of fiscal expenditure. With the changes of the times, the fiscal expenditure activities have different contents and ways of realization, and their publicity is also reflected in different degrees. Under the condition of market economy, the essential attribute of public expenditure has not changed, but its connotation has been continuously enriched and deepened. The main features are as follows: existence foundation - market failure; power source - public authorization; source of funds - public revenue ; Expenditure process - Social participation; Expenditure target - Social public affairs; Target characteristics - Non-profit and non-compensatory.