摘要
作为中国经济体制改革的重要组成部分,财政改革已经走过了30年的历程。通过不断的改革与探索,我国基本建立了适应社会主义市场经济发展要求的公共财政体制框架。财政改革的过程实际上就是政府与企业之间、政府与农民、农业和农村之间、政府与城镇居民个人之间、中央政府与地方政府之间以及财政与银行之间关系的不断调整过程。在这些方面,改革都取得了很大的进展,但依然存在很多问题。提高预算的透明度和加强公共参与,应该成为下一步财政改革的重点之一。
As an important part of China＇ s economic reforms, the fiscal reform has gone through 30 years. After the continuing reform and exploration, China has basically established the institutional framework for public finance in line with the needs of socialist market economy. The reform of public finance has been a continuous process of adjustment about relationships between the government and enterprises, the government and the farmer, agriculture and countryside, the government and urban residents, the central and local governments as well as public finance and banks. The remarkable progresses has achieved in these areas. However, there are still many new problems to be addressed in the area of public finance. In the near future, improving the transparenoy and public participation in the budget process will be one of priorities.
出处
《山西财经大学学报》
CSSCI
北大核心
2009年第2期19-27,共9页
Journal of Shanxi University of Finance and Economics
关键词
财政体制改革
中央政府
地方政府
城镇居民
财政与银行
reform of public finance system
central government
central govemment and local governments
the government and urban residents
public finance and banks
