摘要
从社会学的角度考察,公共财政具有社会利益协调职责、社会提高职责、社会保护职责。在全面建设小康社会的新世纪,中国财政的发展目标是强化与履行财政的社会职责,通过实施财税社会政策体系,协调社会利益、维护社会稳定,促进社会提高与发展,全面建设小康社会。
From the angle of sociology, public finance has the responsibilities of social interest coordination, social upgrading and social protection. In the new century of building an affluent society, the development target of China's finance is to strengthen and implement the social responsibilities of finance, coordinate social interests, maintain social stability, boost social development, and build an affluent society by carrying out finance and taxation social policy system.
出处
《广东商学院学报》
2005年第2期9-12,共4页
Journal of Guangdong University of Business Studies
关键词
社会发展
公共财政
社会职责
社会政策
social development
public finance
social responsibility
social policy