农村公共财政:公共财政研究的新领域——概念、体制变迁及结构特征

Countryside Public Finance: New domain of Public Financial Research——Concept,system vicissitude and structure characteristic

市场经济体制的发展和完善,提出了建立公共财政的理论诉求。中国城乡差别的客观存在,需要深入研究农村公共财政。农村税费改革的推动和深入,为研究农村公共财政提供了契机。农村公共财政是为满足农村公共需求,以提供农村公共产品和公共服务为目的而构建的政府收支活动或财政运行机制。财政体制变迁与国家经济体制改革、政治体制改革相适应。中国农村财政体制经历了不同的变革,并呈现不同的结构特征。

The development and the consummation of market economy system demand the theoretic appeal of the establishment of public finance. The existence of the differences between town and country, in China needs thorough study of the countryside public finance. The reform of the countryside tax provides the turning point for the study of the countryside public finance. The countryside public finance is the government revenue and expenditure activity to meet the need of countryside public, provides the countryside public product and the public service or the financial movement mechanism. Financial system vicissitude adapts to the state economic organizational reform and the political system reform. The Chinese countryside finance system has experienced different transformation and presents the different characteristics of the structures.