摘要
公共财政是市场经济条件下国家为市场提供公共服务而进行的分配活动,在这一分配活动中,公共支出是其完成环节,没有公共支出就没有公共服务。但我国目前正处在经济体制转轨时期,在构建公共财政体制过程中还存在一些问题。就这些问题进行深入分析,并提出对策与建议。
Public finance is a distribution activity that is held for providing public service for the market under market economic condition.During the distributing activity,public expenditure is the end-link,that is,there will not be public services without public expenditure.There are some problems in the course of building public finance system in the period of economic system transformation.This paper makes a further analysis on the problems and puts forward some advice to solve these probiems.
出处
《商业研究》
北大核心
2005年第12期138-140,共3页
Commercial Research
关键词
公共财政
公共支出
优化调整
public finance
public expenditure
optimization and adjustment
