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我国公共财政支出结构优化的目标与思路

The Object and Path to Optimize the Public Finance Expenditure Structure in Our Country
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摘要 按照市场经济发展要求,优化财政支出结构,建立与公共财政相适应的公共支出结构,是我国财政改革中一个重要课题。我国财政支出结构的优化调整,重点包括三方面的内容:一是科学界定财政支出范围,解决财政职能"越位"、"缺位"问题;二是明确公共支出结构调整的目标,廓清思路;三是我国财政支出结构优化调整的方向和重点的选择。 According to the request of marketing economics, it is an important subject in the ficial reform of our country to optimize the structure of ficial expenditure and to set up the public expenditure structure suitable for public finance. This work include three respects especially: the first step is to scope the expenditure accurately and resolve the problem of ' off side 'and ' out side'; the second step is to define the goal of the public expenditure structural adjustment; the last step is to select the direction and emphasis of finance expenditure structure reform.
出处 《哈尔滨商业大学学报(社会科学版)》 2004年第4期10-12,共3页 Journal of Harbin University of Commerce:Social Science Edition
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