摘要
社会主义新农村建设需要与之相适应的财政体制作保障。本文以此立意,分析了1994年财政体制取向与新农村建设目标之间可能存在的冲突,评价了1998年以来财政政策性安排对于缓和农村矛盾、强化农村财政保障的积极作用,最后提出根据新农村建设要求,研究建立财政保障的长效机制的思路。
The establishment of a new rural society requires an adaptive fiscal system to serve as the guarantee. With this purpose, this paper analyzes the possible conflict between the orientation of fiscal system in 1994 and the object to build a new rural society, evaluates the positive effect of fiscal policy arrangement on the easing rural contradictions and enhancing of rural financial guarantee. Finally this paper presents some ideas on establishing a long-term fiscal guarantee mechanism for a new rural society.
出处
《财贸经济》
CSSCI
北大核心
2006年第3期3-9,共7页
Finance & Trade Economics
基金
教育部"新世纪优秀人才支持计划"
"辽宁省高等学校优秀人才支持计划"资助
