摘要
作为与社会、经济紧密相联的公共财政,在构建社会主义和谐社会中要担当其重要职责:致力于为构建和谐社会服务;公共财政本身运行应当和谐。公共财政要运用一系列财税政策及其组合促进市场机制和经济有效和谐运行,促进人与人之间、人与自然的和谐。财政自身的和谐主要包括制度和谐和运行和谐,要以公共服务为目标深化财税体制及运行机制改革,进一步完善分级分税的财政管理体制、预算管理制度和税收制度,并按照民主、法治、公平、公开的原则促进公共财政的和谐运行。
As linked up with the society and economy closely,the public finance should take on important responsibility in building the socialist harmonious society.Devoted to serving for building the harmonious society,it should be harmonious to run by itself.The public finance should use a series of fiscal and taxation policies and its associations to promote market mechanism and economy to run effectively and harmoniously,to promote the harmony between human and natural.Finance harmony mainly includes institution harmony and operation harmony.We should deepen the reform of property tax system and operating mechanism regarding public service as goal,further improve financial management system,budget management system and tax system,and promote public finance harmonious operation according to the principle of democracy,legality,justice and openness.
出处
《中南财经政法大学学报》
CSSCI
北大核心
2006年第6期3-9,共7页
Journal of Zhongnan University of Economics and Law
基金
国家自然科学基金资助项目"基层财政与农民增收关联研究"(70473033)
关键词
公共财政
和谐社会
财政支出
制度和谐
Public Finance
Harmonious Society
Finance Expenditure
Institution Harmony