我国政府如何进一步发挥公共财政的职能作用

How China's Government Further Performs the Function of Public Finance at Present

改革开放以来,我国公共财政建设取得了显著成果,但仍然存在问题,如政府财政体制改革不到位、税制改革滞后、财政收支及预算管理不规范等等。本文对改革财政体制及制度、进一步发挥公共财政的职能作用做出论述。

Since the reform and opening up, great achievements have been made in construction of China＇s public finance. But there are still some problems. For example, the reform on public financial system has not been fully implemented, the reform on tax system does not keep up with the needs, and the management of revenue and expenditure and budget is far from standardized. In this paper, the emphasis is put on the discussion of reform on financial system and further development of the function of public finance.