摘要
当前的财政困难虽然与财政政策有着直接联系,但是财政困难的症结却在于财政政策的目标取向。根据“效率与公平”财政政策目标的要求,针对财政所存在的困难来设计我国财政政策,应该从塑造市场经济主体和规范市场经济运行秩序两方面入手。
Current financial difficulties have direct link to financial policies. The fundamental cause of the situation,however,Lies in the target choice of financial policies. Therefore,we should build up the main body of market economy and standardize the order of economic activities when making our country's financial policies on the basis of 'efficient and fair 'and the present difficulty.
出处
《郑州航空工业管理学院学报》
1993年第4期27-30,共4页
Journal of Zhengzhou University of Aeronautics
关键词
财政政策
目标取向
利税分流
分税制
financial policy
target choice
separate tax from profit
tax-shar-ing system