摘要
广州公共财政改革是卓有成效的,为社会经济的发展、市民生活水平的提高、城市环境的改善起到了积极的促进作用,但广州公共财政建设仍难以谓之健全。本文通过梳理公共财政经典理论,剖析广州公共财政现状,萃取国外公共财政立法精华,提出以财政收入、支出、预算法定化原则,财政公开原则,绩效评估、监督问责原则为核心的立法创新模式,助力广州公共财政体制的完善及财政民主的实现,对我国地方公共财政法律体制研究与实践起到示范作用。
The reform of public finance in Guangzhou,which played an important and positive role for improving living condition of people,economic development of social,and the environment of the city,is effective.On the other hand,the system of public finance has its faults,including the lack of publicity,transparency,and effectiveness.To improve the system,furthermore,to take an important role of demonstration for other cities in China,the principle of financial legality,publicity,and government performance evaluation have to be conformed to.
出处
《华南理工大学学报（社会科学版）》
2014年第3期69-74,114,共7页
Journal of South China University of Technology(Social Science Edition)
基金
广东省社科基金项目(x2fxN4110440)
广州市哲学社科基金项目(07Z37)
关键词
公共财政
制度缺陷
经验借鉴
立法创新
public finance
the defect of system
experience and reference
legislative innovation
