摘要
从收入和支出两个方面研究西方财政职能的演进和中国经济转型时期财政职能的演变,对照现代西方公共财政的特点分析中国推行公共财政建设中存在的问题,探究建立公共财政进程中认识和发挥财政职能的思路。
The paper examined the fiscal functions evolvement in West and in China during the economy transition as well from the perspective of revenue and expenditure, exploring the issues ofimplementation of public fiscal in China compared with western style and accordingly the countermeasures.
出处
《云南财贸学院学报》
2006年第2期32-36,共5页
Journal of Yunnan Finance and Trade Institute
关键词
财政
财政职能
公共财政
Fiscal
Fiscal Functions
Public Fiscal
