摘要
以“公共性”作为分析公共财政的逻辑起点,从伦理价值关系角度探究公共财政的内涵,对公共财政的自由裁量权、财政的制衡、效率与公平的平衡进行审视。
Based upon its commonality and the characteristic of public finance, this article explores the connotation of public finance from the ethical perspective, examining public finance＇ s free jurisdiction, the financial supervision and the balance between efficiency and justice.
出处
《湖北教育学院学报》
2006年第12期56-58,共3页
Journal of Hubei Institute of Education
关键词
公共财政
伦理
自由裁量权
财政监督
公平
效率
public finance
ethic
free jurisdiction
financial supervision
justice
efficiency
