摘要
我国的公共财政建设取得了很大的成就,但与构建和谐社会和完善社会主义市场经济体制的要求相比,还存在不小的差距。弥补这些差距,既是公共财政本身的需要,更是构建和谐社会和完善社会主义市场经济体制的必然要求。本文从政府职能、非营利化、政府收支集中管理、财政法治化、财政民主化、财政分权、公共服务均等化、可持续发展和财政国际化九个方面阐述了加快公共财政建设的一些设想。
China's public finance has made great achievements;however,in order to build a harmonious society and socialist market economic system,it needs further improvement.This paper studies the building of pubhc finance from nine aspects including government functions,non-profitness,integration of government revenues and expenditures,public finance by law,fiscal democratization,fiscal decentralization,public services equalization,sustainable development and fiscal internationalization.Some suggestions are made for the building of public finance.
出处
《财贸经济》
CSSCI
北大核心
2007年第11期37-42,共6页
Finance & Trade Economics
关键词
公共财政建设
社会公共需要
市场经济
Building of Public Finance
Social Public Needs
Market Economics