中国财政制度对发展观的影响及“治本”建议

The Influence of China＇ s Fiscal System to the Concept of Development and the Suggestion about Radically Resloving

财政制度对于发展观有着关键性作用。传统的“物发展观”，以当时的“国家财政制度”为支撑。一度时期变异了的、以追求GDP和财政收入为基本特征的“物发展观”，以“转型财政制度”为支撑。公共财政制度是社会公众决定政府收支的财政制度，在社会公众的决定和约束下，政府财力只能遵循科学发展的要求合理使用。公共财政制度成为实施科学发展观的关键性支撑条件。

Fiscal system takes key function to the concept of development. The traditional concept of development concentrated on the development of matters, which is supported by state fiscal system of the time. At present, the concept of development, which has the basic characters of pursuing GDP and fiscal income, is supported by transforming fiscal system, and is just the aberrant one. Public fiscal system is a kind of system which the income and expenses are decided and restricted by the public, and government fiscal income can only be used reasonably by keeping to scientific development. Therefore, public fiscal system has become the key supporting term of actualizing scientific development concept.