摘要
目前 ,我国的财政体制改革已经逐步过渡到了以预算管理制度改革为核心的发展阶段 ,在这样的宏观背景下 ,借鉴有关制度创新的经济理论 ,对我国国库制度变迁的历史原因和未来方向进行总结和预测就显得尤为意义深远。本文首先从国情出发 ,对我国的国库制度进行类型定位 ,然后从需求和供给两方面分析了改革的费用和收益 ,最后从实际情况出发 ,提出了进一步深化改革的政策建议。
At present,the financial system reforms of our country carry out the transition taking management system of budget reform as the core developing stages of arriving progressively already.Under such a macroscopical background and drawing lessons from the economic theory about system innovation,the summary and prediction of our national treasury system historical reason of changes has particularly far-reaching significance of the future.At first,this text proceeds from national conditions,orienting the type to the system reform of national treasury of our country.then analyses the expenses and income of the reform from two respects of demand and supply,at last,proceeding from reality,puts forward the policy recommendations of deepenning reform further.
出处
《山西财政税务专科学校学报》
2004年第1期13-15,共3页
Journal of Shanxi Finance & Taxation College