摘要
我国财政收入近年来高速增长,政府在国民收入分配中的比例逐渐加大。这种变化趋势虽然在近期内为相关财税制度变革提供了条件,但某些公共产品供给的相对规模并没有随着财政收入的高速增长而有显著提高。在财政收入高速增长过程中,地方财政能力的改善以及财政支出结构的优化仍然是重要课题。同时,为了应对财政收入增长波动,应该建立并完善相关的预防措施。
The government fiscal revenue is growing so fast in recent years that govemment＇s share of national income is expanding as well, which has provided certain conditions for some relevant fiscal reforms. However, the supply of some public goods has not increased along with the rapid revenue growth in China. In addition, some problems with the fiscal ability of provincial governments and the composition of fiscal expenditure need to be solved. Government should take some measures to prevent the fiscal system from possible revenue fluctuation in the future.
出处
《山东财政学院学报》
2008年第3期3-7,58,共6页
Journal of Shandong Finance Institute
关键词
财政收入
国民收入分配
公共产品
预算稳定基金
fiscal revenue
national income distribution
public goods
budget stabihty funds
