摘要
本文首先从公共财政学的基本原理出发,科学界定了财政收入质量的涵义,并提出了一系列财政收入质量的评价指标;然后,运用各评价指标分析了我国财政收入质量存在的问题,且指出问题的成因;最后,针对所存在的问题提出了一些有效的对策与建议。
Learning from the basic principle of the public finance, this text scenically defines the connotation of quantity of public finance income, and put forward a series of index to measure the quantity of public finance income. Then, it made use of index to analyze the problems about the quantity of public finance income in China, and point out its causes. Finally, aiming at the problems, it puts forward some valid countermeasures.
出处
《东北财经大学学报》
2006年第1期22-25,共4页
Journal of Dongbei University of Finance and Economics
关键词
财政收入质量
问题
对策
quantity of public finance income
problems
countermeasures