公共财政框架下的公共收入分析

An Analysis of the Public Revenue in the Framework of Public Finance

目前 ,我国已初步构建起与市场经济相适应的公共财政体制框架。公共财政体制下 ,如何合理筹集满足政府履行职能需要的公共收入成为一个值得关注的问题。本文在对我国当前公共收入规模和结构进行横向和纵向比较的基础 ,提出了在我国进行公共收入分析应把握的原则以及规范公共收入体系的建议。

Recently China has primarily formed the systematic framework of public finance,which goes well with the marketing economy. In the system of public finance,how to raise money reasonably becomes a noticeable problem with which the government can perform its duties. This text is trying to give some principles used in analyzing the public revenue and some advice to rationalize the public revenue system,based on comparing the scale with the structure of the current public revenue,breadthwise and lengthwise.