中国社会转型进程中的公共财政改革

The Reform of Public Finance during Social Transition in China

迅速实现中国财政体制的顺利转型,实现财政体制运作规则的国际对接是完成中国社会转型的助推器,构建完善的公共财政体制是建立服务型政府,实现政府再造的重要手段。在新的历史背景下,公共财政的改革具有六大方面的特征,这些特征使得公共财政在实现中国现代化,防止社会发展断裂的过程中具有不可推卸的责任。

The smooth restructuring of China＇s financial system to adapt itself to international financial rules is a booster of Chinese social transformation, and the building of a public finance system plays an important role in the formation of a service-oriented government. In such a historical context, the reform of public finance has six features, which make public finance play an important role in China＇s modernization process, and the prevention of social fracture.