摘要
在我国,因制度变迁亦即经济转型出现的财政收支结构不对称矛盾,是经济体制改革、经济结构调整的必然产物。政治改革滞后则使这一现象更加突出。清醒认识和深入分析这一问题,是经济转型期财政理论的新内容;加快财政体制以及综合配套改革,利用国债等手段,缩短与平稳度过“特殊财政时期”,是财政实践应当认真对待的重大问题。
In China,the unsymmetric Problem of financial revenue and expenditure structure beacuse of the changing of system was the result of economic structural reform and economic structure adjustment ,and the stagnation of political reform pushed this appearance forward.To realize the problem clearly and analyse it deeply are the new contents of financial theory in the economic changing period.Making the financial system and conveyance reform faster,using the method as national debt and so on,shorten'the special financial period'and pass it smoothly are the main problems of financial practice and we should treat all the problems seriously.
出处
《当代财经》
CSSCI
北大核心
2002年第5期29-33,共5页
Contemporary Finance and Economics
关键词
制度变迁
经济转型
财政收支结构不对称
“特殊财政时期”
中国
财政理论
economic changing
the unsymmetrization of financial revenue and expenditure structure
'the special financial period