摘要
如何定位公共财政是当前我国财政改革亟待解决的重要问题。公共财政实质上是市场经济财政 ,在公共财政改革中应树立市场经济观念 ,从市场经济出发 ,运用市场经济的一般原理 ,定位财政各个范畴。
How to orient public finance is an important problem demanding prompt solution in China's fiscal reform at present.Public finance is finance of market economy in essence.Market economy ideas should be insisted on in public finance reform,and fiscal category should be oriented on the basis of market economy,according to basic principles of market economy.
出处
《现代财经(天津财经大学学报)》
2001年第5期3-5,共3页
Modern Finance and Economics:Journal of Tianjin University of Finance and Economics